- Calculating VAT for businesses with foreign branches
- Original news
- What was the dispute between Le Crédit Lyonnais and the French tax authorities?
- What did the CJEU decide?
- Is that preliminary ruling in line with the UK’s VAT law and practice?
- Is the case likely to have repercussions for partially exempt businesses in the UK with overseas branches?
Tax analysis: Can a company calculating its VAT recovery include foreign branch income? Gabby Donald, a senior manager at Ernst & Young LLP, examines the Court of Justice of the European Union’s (CJEU) answer.
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