CJEU Sixth VAT Directive – Exemptions – Articles 13A(1)(e), 17(3)(b) and 28cA(a) – Right to deduct – Manufacture and repair of dental prostheses – Intra-Community transactions relating to transactions which are exempt within the Member State – Effect of the derogating and transitional arrangements provided for in Article 28(3)(a) in conjunction with point 2 of annex E – Principle of fiscal neutrality – Partial harmonisation of VAT.
Citations:
C-240/05, [2006] EUECJ C-240/05
Links:
Jurisdiction:
European
VAT
Updated: 11 September 2022; Ref: scu.246859