It was open to a member state to disallow reclaim of VAT on a motor vehicle even though it was the very tool of the owners trade. State had right to retain regulations predating the Council Directive disallowing such allowances. Citations: Gazette 09-Sep-1998, C-43/96, Ecj/Cfi Bulletin 16/98, 27 Statutes: Sixth VAT Directive Art 17(6) VAT, … Continue reading EC Commission v French Republic: ECJ 9 Sep 1998
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,  EUECJ C-409/99 Links: Bailii … Continue reading Metropol Treuhand WirtschaftstreuhandgmbH v Finanzlandesdirektion fur Steiermark: ECJ 8 Jan 2002
ECJ Sixth VAT Directive – Right to deduct input VAT – Services provided – Taxable person not registered for VAT – Details required on the VAT invoice – National tax legislation – Exclusion of right to deduct . .