Ryanair v The Revenue Commissioners: ECJ 3 May 2018

Taxation – Common System of Value Added Tax – Concept of Taxable Person – Opinion – Reference for a preliminary ruling – Taxation – Common system of value added tax – Concept of taxable person – Expenditure for services procured in connection with the acquisition of an undertaking’s entire share capital – Right of deduction – Unsuccessful takeover of a competitor

Citations:

ECLI:EU:C:2018:301, [2018] EUECJ C-249/17 – O

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 14 April 2022; Ref: scu.609520