ECJ VAT Cases decided in 2021 so far (Jan – Jul 2021) related to ”Right to deduct VAT”
- C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Input VAT deduction prior to insolvency proceedings
- C-248/20 (Skellefteå Industrihus) – Input VAT should not be repaid immediately if a planned real estate project is cancelled
- C-108/20 (Finanzamt Wilmersdorf) – Order – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain
- C-573/20 (Casa di Cura Città di Parma) – Order – Deduction of input VAT by healthcare professionals based on a prorata
- C-48/20 (P) – Input VAT recovery relating to unduly invoiced VAT
- C-895/19 (A. (Exercice du droit à déduction)) – Timing of exercising right to deduct VAT on intra-community acquisitions of goods
See also