The fact that motor vehicles might in some circumstances be only capable of being used within a person’s trade or business, did not mean that a member state was disallowed from excluding the right to deduct VAT from payments made on the purchase of such items. Citations: Times 15-Oct-1999, C-305/97, [1999] EUECJ C-305/97 Links: Bailii … Continue reading Royscott Leasing Ltd and others v Customs and Excise Commissioners: ECJ 15 Oct 1999