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

10 Mar 2011 | by Raymond Hill

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