Input tax

Generally

Commentary – Indirect Tax Reporter ¶19-060

Intending trader registration

Commentary – Indirect Tax Reporter ¶43-250

Pre-registration

Commentary – Indirect Tax Reporter ¶19-134

Repayment of VAT recovered by exercising right to deduct

Case Law – Intercommunale voor Zeewaterontzilting (INZO) v. Belgian State (Case C-110/94). [1996] BVC 326