Commentary on ECJ C-45/20 and C-46/20 – Affection to the economic activity and the VAT deduction

In ECJ cases C-45/20 and C-46/20, the ECJ dealt with the always complex issue of the affection to the economic activity of the acquired goods and their necessary accreditation as regards the VAT deduction. This article gives an analysis of both cases.

Source Francisco Javier Sánchez Gallardo (pdf)

See also ECJ C-45/20 and C-46/20 (Finanzamt N) – Decision – Input VAT, allocation of mixed used purchases to the business