Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE X U.K. DEDUCTIONS

CHAPTER 5 U.K. Adjustment of deductions

Article 190 U.K.

For the purposes of Articles 187, 188, 189 and 191, Member States may regard as capital goods those services which have characteristics similar to those normally attributed to capital goods.