Input VAT Deduction
• Right to deduct – triangular cases with spillover effects
• Execution of the right to deduct – formality vs neutrality
Legal uncertainty caused by CJEU cases themselves
• Chain transactions vs. direct supply to the end user – Vega etc.
• Suggestions for future support from the VEG
Source Circabc
See also WP 1008 – Case-law raised by VEG
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