Case C-277/09 RBS Deutschland, European Court of Justice

Reproduced from De Voil Indirect Tax Intelligence with the permission of the publishers. For further information visit www.lexisnexis.org.uk or call 084 5370 1234

Deduction of input tax – Article 17(3)(a) of the Sixth VAT Directive – cross-border leasing transactions in principle taxable – but no output tax in fact accounted for in other Member State involved – permissibility of exploitation of differences in implementation of VAT in different Member States – fiscal neutrality – abuse of rights