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:
VAT, European
Updated: 19 May 2022; Ref: scu.80242
