Presentation of the VAT Expert Group to the VAT Commitee on selected ECJ/CJEU Cases (April 19, 2021)

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