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VAT: Cross border pro rata applies to costs incurred by fixed establishment

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On October 3, 2018, the Opinion issued by the Advocate General to the Court of Justice of the European Union in the Morgan Stanley & Co International...
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Tax measures for 2019

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The main features of the 2019 Tax Plan are addressed in our memorandum.
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Government grants to colleges and their right to recover input VAT; what have we learnt?

The judgment is a positive outcome for colleges, universities and other educational institutions that perform economic activities and receive untaxed...
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Advocate General at CJEU: VAT recovery limitation when preparing sale of a participation

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This Opinion is particularly important for M&A practices, whether or not within groups, private equity enterprises, but also for operating businesses...
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Advocate General: VAT on strategic acquisitions deductible

The AG at the CJEU concluded that Ryanair may deduct the VAT on professional services for a strategic acquisition, even if the takeover is ultimately...
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