(Judgment) Failure by a Member State to fulfil its obligations – Article 17(2) and (6) of the Sixth VAT Directive – Reintroduction, after the date of entry into force of the Directive, of a total abolition of the right to deduct VAT charged on diesel used as fuel for vehicles and machines on the purchase of which no VAT is deductible
[2001] EUECJ C-40/00, [2001] ECR I-4539, ECLI:EU:C:2001:338, [2001] STI 939, [2003] BVC 165, [2003] BTC 5109, [2003] STC 390
Bailii
European
VAT
Updated: 26 January 2022; Ref: scu.162788