Comments on ECJ C-341/22: VAT Taxable Person’s Right of Deduction

• CJEU Judgement of 7 March 2024 regarding VAT Taxable Person and Right of deduction
• Case brought by the Supreme Court of Cassation, Italy regarding interpretation of EU Law
• Interpretation of Article 9(1) of the VAT Directive
• Ruling that a person cannot be denied taxable person status for VAT based on transaction volume
• Conditions for enjoying the right of deduction under Article 168 of the VAT Directive
• Requirement of direct and immediate relationship between transactions and input VAT charges

Source: crowe.com

See also

• C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Judgment – VAT deduction even if costs are not proportionate to the income

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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