Uncategorized SEB Bankas. Adjustment of VAT deductions. Fiscal neutrality. Advocate General 30 December 201717 views1 min read http://taxlive.nl/-/seb-bankas-adjustment-of-vat-deductions-fiscal-neutrality-advocate-general Caterpillar Financial Services. No refund of VAT levied in breach of EU law. Expiry of limitation period. Court of Justice HMRC should be hanging their heads in shame over Uber