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Authors: Sören Vandeweyer, Guido De Wit, Jan Van Cauwenberghe

CJEU confirms VAT deduction linked to service for free if necessary for taxpayer’s own activity

The Court of Justice of the EU (“CJEU”) has further refined its case law on the right to deduct VAT on the acquisition of goods made available to another taxpayer free of charge (CJEU 4 October 2024, C‑475/23, VGL).

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