Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia v 'Iberdrola Inmobiliaria Real Estate Investments' EOOD

Value added tax – Input tax. The Court of Justice of the European Union ruled that art 168(a) of Council Directive (EC) 2006/112 meant that a taxable person could deduct input VAT for a supply of construction or property improvement services of a property owned by a third party when that third party enjoyed the results free of charge, and when they were used by the taxable person and third party in economic activity, in so far as those services did not exceed what was necessary for the taxable person to carry out the taxable output transactions and where their cost was included.

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