- The EU Official Gazette published an ECJ preliminary ruling in Case C-515/24 on May 26, 2026.
- The case concerned a Spanish company that bought event tickets as gifts for clients and sought input VAT deductions.
- Spanish tax authorities denied the deductions under national VAT rules excluding items used to show appreciation to clients, employees, or third parties.
- The ECJ held that EU VAT Directive 2006/112/EC does not prevent domestic legislation from restricting such input VAT deductions.
Source: news.bloombergtax.com
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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