Use & Enjoyment – Marja van den Oetelaar & Patrick Wille

The most underestimated VAT rules. These Use & Enjoyment rules, although unpopular (or not understood), may nevertheless have serious consequences. Marja and Patrick will go through the relevant articles in the
EU VAT Directive and ECJ cases and show you which Use & Enjoyment rules have been implemented by the various Member States. The consequences of these rules will be demonstrated by means of examples.