Puffer. The right to deduct input value added tax on the building costs of a building treated as forming, in its entirety, part of the assets of someone's business, but which is partly in private use. State aid provision versus VAT-directive.

Publication: Scientific journalJournal article

Original languageEnglish
JournalHighlights & Insights on European Taxation
Volume2009/6.10
Publication statusPublished - 2009
Externally publishedYes

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