부산대학교 도서관

Discusses the Upper Tribunal judgment in Vehicle Control Services Ltd v Revenue and Customs Commissioners on whether a car park operator could recover VAT it had paid on revenue it had gained for the supply of parking permits, where 92% of its revenue from parking charge notices was not subject to VAT, with reference to Directive 2006/112 art.168 that input tax is deductible only to the extent that it could be attributed to the taxable activity.