The right to deduct in Luxembourg – (VAT) world domination continues
Case C-159/17, Întreprinderea Individuală Dobre M. Marius, ECLI:EU:C:2018:161 (judgment of 7 March 2018)
Case C-533/16, Volkswagen AG, ECLI:EU:C:2018:204 (judgment of 21 March 2018)
Case C-8/17, Biosafe v Flexipiso, ECLI:EU:C:2018:249 (judgment of 12 April 2018)
Case C‑81/17, Zabrus Siret SRL, ECLI:EU:C:2018:283 (judgment of 26 April 2018)
The Court of Justice (CJEU) has released four recent judgments concerning compatibility with EU law of national restrictions on the right to deduct input VAT. The judgments confirm the “dominant position” of the right to deduct in the common system of VAT.
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The comments made in this case note are wholly personal and do not reflect the views of any other members of Monckton Chambers, its tenants or clients.
This case note was first featured in the June 2018 issue of De Voil.