Belgische Staat v Ghent Coal Terminal (Judgment): ECJ 15 Jan 1998
Once a right of deduction had been exercised because the inputs were for the purpose of investment work intended to be used in connection with taxable transactions, the authorities may not claim repayment merely because the taxpayer has been unable to use the goods or services for the intended purpose.‘in principle, the existence of a … Continue reading Belgische Staat v Ghent Coal Terminal (Judgment): ECJ 15 Jan 1998