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Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT

Recently, an extremely interesting judgment of the Court of Justice of the European Union (hereinafter: CJEU) was issued. It shows that Article 88(3a)(4)(c) of the VAT Act[1] is incompatible with Directive 2006/112/EC[2]. The Court ruled that the appearance of a transaction under national civil law, without proving that it involved tax fraud or abuse of rights, is not a sufficient reason to deny a VAT taxpayer his fundamental right – the right to deduct VAT.

  • Background to the case
  • NSA and… Doubt
  • CJEU bluntly – the tax authorities have no discretion
  • Practical consequences

Source: MDDP

See also


  • Join the Linkedin Group on ECJ VAT Cases, click HERE
  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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