ECJ Sixth VAT Directive – Directive 2006/112/EC – Accession of a new Member State – Right to deduct input tax – National legislation excluding the right to deduct tax on the provision of certain services – Commercial partners established in a territory classified as a ‘tax haven’ – Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force.
Citations:
C-395/09, [2010] EUECJ C-395/09
Links:
Jurisdiction:
European
VAT
Updated: 25 August 2022; Ref: scu.425266