MAN (91/31)

No. 8941

Decision given 7 September 1992.

Input tax – Registration – Intending trader – Conditions for repayment of input tax attached to registration – Whether condition repugnant to sixth directive and so unenforceable – Re-attribution of input tax to exempt supply – Whether commissioners entitled to recover input tax so re-attributed – Value Added Tax Act 1983, sec. 14; Sixth Directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 17; Value Added Tax (General) Regulations 1985 (SI 1985/886), reg. 34.

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