European Union European Union First occupation and the VAT exemption: Kozuba (C-308/16) 10 January 201841 views1 min read Source Baker McKenzie Global VAT/GST Newsletter – January 2018 — ATTORNEY ADVERTISING ECJ (European Court of Justice) Exemption European Union Deduction of input VAT cannot be prevented on the ground that an entity was not identified as taxable person New E-commerce VAT Reform
