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1. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. LÄS MER
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