Comments on ECJ C-475/23: Free provision of a crane does not prevent deduction of input tax

• CJEU Ruling on VAT Refund: The Court of Justice of the European Union (CJEU) determined that Romania incorrectly denied VGL’s request for a refund of input VAT on a crane purchased for use in its economic activities.
• Subcontractor Arrangement: VGL provided the crane free of charge to its subcontractor, GEP, to facilitate work for VGL, a factor deemed irrelevant by the CJEU in the context of VAT refund eligibility.
• Conditions for VAT Refund: Despite the ruling in favor of VGL, the court indicated that certain conditions must still be met for the refund of input VAT to be valid.

Source Taxlive

See also

• C-475/23 (Voestalpine Giesserei Linz) – Judgment – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions

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