The principles derived from the key authorities on attribution are set out below, see ¶19-433 for brief summaries of the background to the cases and links to the full decisions. The application of these principles to specific circumstances is considered at ¶19-440 et seq:

Direct and immediate link; there must be a direct and immediate link between an item of expenditure and the supplies made by the business in order for one to be attributed to the other. This principle was established by the ECJ in the BLP case;

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