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TSI’s position under domestic law
TSI’s position under domestic law
The conclusion under domestic law is therefore the same as the conclusion in relation to Article 168 PVD. TSI was not the owner of the goods and the cost or value of the goods in respect of which the import VAT was payable has not been reflected in any of the output transactions (being the repair services) undertaken by TSI. In these circumstances, no input tax credit is available in respect of the import VAT which TSI has paid.
- Heading
- Introduction
- Factual Background
- the legal principles
- EU Legislation
- Domestic Legislation
- Cost components and use for the purposes of taxed transactions
- Direct and immediate link in the context of import VAT
- Fiscal neutrality
- TSI’s position under EU law
- The position under domestic law
- TSI’s position under domestic law
- Conclusions