ECJ Sixth VAT Directive – Article 17(6) and (7) – Right to deduct input VAT – Exclusions provided for under national laws at the date of entry into force of the directive – Exclusions for cyclical economic reasons – Consultation of the Advisory Committee on value added tax.
Citations:
C-409/99, [2002] EUECJ C-409/99
Links:
European, VAT
Updated: 05 June 2022; Ref: scu.167379