CJEU VAT Round Up | KPMG | IE
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CJEU VAT Round Up

CJEU VAT Round Up

CJEU VAT Round Up

TaxWatch

TaxWatch

Access KPMG's client-only portal of publications on topical tax issues.

In this article, David Duffy, a Partner in KPMG’s Indirect Tax Practice, summarises some of the key Value Added tax (VAT) decisions of the Court of Justice of the European Union (CJEU) during 2018 which are likely to affect Irish businesses. In particular, there have been important decisions relating to the entitlement to VAT recovery on professional costs in relation to share transactions. In addition, the VAT recovery position of banks and asset finance companies which engaged in hire purchase business has been considered in another recent decision.

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