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Klub OOD (Vat) v Direktor Na Direktsia: ECJ 22 Mar 2012

ECJ VAT – Directive 2006/112/EC – Article 168 – Right of deduction – Origin of the right of deduction – Right of a company to deduct the input VAT paid for the acquisition of capital goods not yet brought into use for the company’s business activities

Judges:

Cunha Rodrigues R

Citations:

C-153/11, [2012] EUECJ C-153/11

Links:

Bailii

Statutes:

Directive 2006/112/EC 168

Jurisdiction:

European

Cited by:

CitedRevenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 April 2022; Ref: scu.452626

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