Fact Sheet from December 2024
VAT has been a feature of EU law for five decades. The deduction system is meant to relieve the trader entirely of the burden of VAT in respect of all his or her transactions, which themselves give rise to the right to deduct.
The Fact Sheet contains a selection of judgments, arranged under specific subject headings, which provide an overview of the Court’s recent case-law on the deduction of VAT.
The Fact Sheet can be found HERE.
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- ECJ/General Court VAT Cases – Pending cases
