(Judgment) It was open to member states to refuse to allow claim VAT input reclaims on articles purchased for transport which constituted the very tool of the trade of a taxpayer. Driving instructors may not reclaim VAT on their transport.
Citations:
Times 02-Jul-1998, C-43/96, [1998] EUECJ C-43/96
Links:
Statutes:
Council Directive 77/388/EEC, EC Treaty 169
Jurisdiction:
European
VAT, European
Updated: 19 May 2022; Ref: scu.79302
