| Author (Corporate) | European Court of Justice: Press and Information Division |
|---|---|
| Series Title | Press Release |
| Series Details | No.102, 2013 (12.9.13) |
| Publication Date | 12/09/2013 |
| Content Type | News |
|
A company whose principal establishment is in a Member State may not take into account, in order to calculate its deductible proportion of VAT, the turnover of its branches established abroad. The Sixth VAT Directive does not provide for the application of ‘a worldwide proportion’. |
|
| Source Link | Link to Main Source http://curia.europa.eu/jcms/upload/docs/application/pdf/2013-09/cp130102en.pdf |
| Subject Categories | Law, Taxation |
| Countries / Regions | France |
