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Estonia · Law · SE

148

Act amending § 30 of the Value Added Tax Act

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

23 November 2015

Last action

Status

AVALDATUD_RIIGITEATAJAS

Sponsors

Subjects

Discovery layer

Source updated

17 December 2015

Summary

According to the amendment, the taxable person has the right to fully deduct the input tax from the vehicle used for business and the goods and services purchased for its use, even if the car is used mainly for the transport of passengers organized for a fee, provided that the taxable person has a community activity permit and a certified copy of the community activity permit provided for in the Public Transport Act.

Machine translation from Estonian. The official text remains authoritative.

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Documents

19 official files

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