| Overview of Recoverable VAT (as of December 31, 2006) |
||||||
| Country | Trade
Fair
Expenses |
Accommodation
Expenses |
Restaurant Expenses |
Entertainment
Expenses |
Car
Rental |
Fuel |
| Austria | yes |
yes |
partly |
partly |
no |
partly |
| Belgium | yes |
no |
no |
no |
50% |
50% |
| Czech Republic | yes |
yes |
no |
no |
partly |
partly |
| Denmark | yes |
25% |
25% |
yes |
partly |
no |
| Estonia | yes |
partly |
yes |
yes |
- |
no |
| Finland | yes |
yes |
no |
no |
yes |
yes |
| France | yes |
partly |
yes |
yes |
- |
Diesel |
| Germany | yes |
yes |
yes |
yes |
yes |
yes |
| Greece | yes |
no |
no |
no |
no |
partly |
| Hungary | yes |
yes |
no |
no |
no |
partly |
| Ireland | yes |
no |
no |
no |
no |
partly |
| Italy | yes |
no |
no |
no |
yes |
partly |
| Latvia | - |
yes |
yes |
yes |
yes |
yes |
| Lithuania | yes |
yes |
no |
no |
no |
partly |
| Luxembourg | yes |
- |
- |
yes |
yes |
yes |
| Malta | yes |
yes |
yes |
yes |
no |
no |
| Netherlands | yes |
yes |
no |
yes |
partly |
yes |
| Norway | - |
- |
no |
no |
no |
partly |
| Poland | yes |
no |
yes |
yes |
yes |
partly |
| Portugal | yes |
no |
no |
no |
no |
partly |
| Slovenia | yes |
no |
no |
no |
no |
no |
| Slovakia | yes |
yes |
no |
no |
no |
yes |
| Spain | yes |
yes |
yes |
yes |
no |
partly |
| Sweden | yes |
yes |
partly |
partly |
partly |
yes |
| Switzerland | yes |
yes |
partly |
- |
yes |
yes |
| U.K. | yes |
yes |
yes |
partly |
partly |
yes |