MAN (89/83)

No. 5352

Decision given 17 October 1990.

Input tax – Partial exemption – Appellant using standard method to calculate input tax deduction – Appellant failing to make final adjustment at the end of 1986 – Whether UK legislation complied with Sixth EC Directive prior to 31 March 1987 – Value Added Tax Act 1983, sec. 14 and 15; Value Added Tax (General Regulations) 1985, reg. 30 and 32, Sixth EC Directive, art. 17.

  The issue was whether the UK provisions relating to partial exemption prior to the changes made from 31 March 1987 complied with the Sixth EC Directive.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.