restriction/limitation of the right to deduct input tax (VAT)

The entitlement of a business to reclaim the VAT charged on purchases (input tax) against the VAT charged on its own sales, subject to the conditions ...

Input VAT deduction is a tax mechanism allowing a business to deduct the value-added tax (VAT) paid on its purchases (input tax) from the VAT it is re...

The Vorsteuerabzugsverweigerung (refusal of the input VAT deduction) is the decision by tax authorities to not recognize the input VAT claimed from su...

Process by which a taxpayer requests the repayment or reversal of an input VAT deduction previously claimed, typically due to corrections of errors, a...

The portion of input VAT that may be deducted from output VAT in VAT returns or settlements; a measure of how much of the VAT on purchases (input VAT)...

A legal rule that restricts the extent to which a business may deduct input VAT from its output VAT. It specifies the conditions under which VAT charg...