Notes

DIRECTIVE 77/388 WAS REPLACED FROM 1 JANUARY 2007 BY DIRECTIVE 2006/112 AND SO IS NO LONGER IN FORCE.


19(1)  The proportion deductible under the first subparagraph of article 17(5) shall be made up of a fraction having:

as numerator, the total amount, exclusive of value added tax, of turnover per year attributable to transactions in respect of which value added tax is deductible under article 17(2) and (3),

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