ECJ Failure of a Member State to fulfil its obligations – Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive – National legislation allowing an employer to deduct, as input tax, a certain percentage of an allowance paid to an employee for business use of a private vehicle.
The court referred to the objectives of the VAT Directive as including ‘fiscal neutrality and the avoidance of double taxation’.
Citations:
C-338/98, [2001] EUECJ C-338/98
Links:
Jurisdiction:
European
Cited by:
Cited – Harvey, Regina v SC 16-Dec-2015
Police had discovered quantities of stolen goods at the appellant’s business premises. He was convicted of receiving stolen goods, and confiscation order made. He now appealed from the inclusion in that order of sums of VAT which had already been . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 04 June 2022; Ref: scu.166862
