European Union Pro rata and the sale of capital goods in the ECJ VAT case-law 28 October 201986 views1 min read Source Francisco Javier Sánchez Gallardo Deduction (input tax credit) ECJ (European Court of Justice) Real Estate/Immovable Property Quick Fixes – Update on the implementation in the Member States (Status Oct 29, 2019) ECJ C-656/19 (BAKATI PLUS) – Questions – VAT exemption for ‘personal luggage’