European Union The confusion after the Morgan Stanley judgment: the problem of the pro rata right of deduction at a main house and permanent establishment – An investigation into the (in) clarity after the Morgan Stanley judgment 08 May 202199 views1 min read By Mr. JC de Jong Post-Master Indirect Taxes Source: europesefiscalestudies.nl Deduction (input tax credit) The necessity criterion: a curse or a blessing? – An analysis of the scope of the necessity criterion and the possible applicability of this criterion in group relationships The road to Rome lies between Cologne and Paris – About transport allocation for cross-border chain transactions