European Union If I carry out financial operations, am I required to apply the pro rata rule to settle the deductible VAT? 12 January 202078 views1 min read Source Francisco Javier Sánchez Gallardo Deduction (input tax credit) Exemption ECJ/CJEU Agenda – VAT cases scheduled until mid February 2020 EU VAT Directive 2006/112/EU – Updated with E-Commerce Council Directives 2017/2455 and 2019/1995