Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT on good and services supplied” (Art. 168(a))

Article in the EU VAT Directive 

Article 168(a) in the EU VAT Directive 2006/112/EC (Artcile 17(2)(a) of the Sixth VAT Directive)

Article 168
In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries
out these transactions, to deduct the following from the VAT which he is liable to pay:
(a) the VAT due or paid in that Member State in respect of supplies to him of goods or services, carried out or to be carried out by another taxable person;

It should be noted that Article 168, point (a) should be read in conjunction with Article 178, especially point (a), dealing with the rules governing the exercise of the right to deduct.

ECJ VAT Cases decided (For cases initiated since 2010)

ECJ Cases not yet decided – AG Opinion issued

  • None

ECJ Cases not yet decided – Only question released


VAT news


  • VAT news
  • VAT news
  • VAT news
  • VAT news
  • VAT News