In ‘Sveda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos C-126/14 (22 October 2015) the CJEU found that input tax incurred in the construction of a recreational path access to which was to be free of charge was recoverable.
Under an agreement with the National Paying Agency (an offshoot of the Agriculture Ministry) Sveda a Lithuanian company had implemented a project called the ‘Baltic mythology recreational (discovery) path’.
Sveda claimed for repayment of the VAT incurred on the costs of the construction work on the recreational path. This claim had been turned down on the ground that it was not established that the goods and services acquired were intended to be used for the purposes of an activity subject to VAT since access to the path was to be free for at least five...
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In ‘Sveda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos C-126/14 (22 October 2015) the CJEU found that input tax incurred in the construction of a recreational path access to which was to be free of charge was recoverable.
Under an agreement with the National Paying Agency (an offshoot of the Agriculture Ministry) Sveda a Lithuanian company had implemented a project called the ‘Baltic mythology recreational (discovery) path’.
Sveda claimed for repayment of the VAT incurred on the costs of the construction work on the recreational path. This claim had been turned down on the ground that it was not established that the goods and services acquired were intended to be used for the purposes of an activity subject to VAT since access to the path was to be free for at least five...
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