Judgment of 17 October 2018 in case C-249/17 (Ryanair Ltd.) regarding input VAT recovery relating to acquisition Article in the EU VAT Directive Article 4 and 17 of the Sixth VAT Directive. Article 4(1) and (2)  1.      “Taxable person” shall mean any person who independently carries out in any place any economic activity specified in paragraph 2, … Continue reading ECJ C-249/17 (Ryanair Ltd) – Judgment – Input VAT recovery on costs relating to acquisition of shares