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pro rata
pro rata die
Last Update: 2013-03-10
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2 — cálculo do pro rata de dedução
(sixth vat directive — article 19(2) — calculation of the deductible proportion — exclusion of amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business — notion of ‘capital goods used by the taxable person for the purposes of his business’ — vehicles purchased by a leasing company to be leased and subsequently sold on termination of the respective leasing contracts)