Article 173 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
In the case of goods or services used by a taxable person both for transactions in respect of which VAT is deductible pursuant to Articles 168, 169 and 170, and for transactions in respect of which VAT is not deductible, only such proportion of the VAT as is attributable to the former transactions shall be deductible.
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Source: EUR-Lex CELLAR · retrieved 2026-08-05