Deduction of input VAT on acquisitions - KPMG Bulgaria
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Deduction of input VAT on acquisitions of capital goods provided for free

Deduction of input VAT on acquisitions

Tax Analyses: Deduction of input VAT on acquisitions of capital goods provided for free

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The issue discusses the Sveda judgment, С-126/14, of the European Court of Justice regarding the free provision of public infrastructure used for the economic activity of the taxpayer. 

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

 

 

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