Article in the EU VAT Directive
Article 168(a) in the EU VAT Directive 2006/112/EC (Artcile 17(2)(a) of the Sixth VAT Directive)
Article 168
In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries
out these transactions, to deduct the following from the VAT which he is liable to pay:
(a) the VAT due or paid in that Member State in respect of supplies to him of goods or services, carried out or to be carried out by another taxable person;
It should be noted that Article 168, point (a) should be read in conjunction with Article 178, especially point (a), dealing with the rules governing the exercise of the right to deduct.
ECJ VAT Cases decided (For cases initiated since 2010)
- C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion
- C-596/21 (Finanzamt M) – Right to deduct VAT in case of Tax Evasion in a prior transaction
- C-512/21 (Aquila Part Prod Com) – Denial of input VAT due to fraud, without carrying out checks
- C-227/21 (HA.EN.) – No Denial of input VAT if the seller would not pay output VAT
- C-98/21 (Finanzamt R) – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
- C-334/20 (Amper Metal Kft.) – Excessive advertising costs allow for Input VAT deduction
- C-156/20 (Zipvit Limited) – Deduction of input tax is not possible without possession of an invoice stating the VAT
- C-108/20 (Finanzamt Wilmersdorf) – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain
- C-45/20 and C-46/20 (Finanzamt N) – Input VAT, allocation of mixed used purchases to the business
- C-837/19 (Super Bock Bebidas) – Order – Input VAT deduction rules prior to accession to the EU
- C-630/19 (PAGE Internacional) – Order – Portuguese stand-still clause that limits input VAT recovery on food allowed
- C-611/19 (Crewprint) – Order – Right to deduct VAT and economic rationality
- C‑329/18 (SIA Altic) – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud
- C-316/18 (Cambridge) – VAT treatment of fund management activities
- C-273/18 (Kursu zeme) – VAT recovery in supply chain transaction; VAT fraud presumed but not proven
- C-225/18 (Grupa Lotos) – VAT deduction on overnight accommodation and catering services
- C-691/17 (PORR Építési Kft.) – Judgment – Refusal to deduct VAT in case VAT reverse charge is not applied
- C-566/17 (Zwiazek Gmin Zaglebia Miedziowego) – Deduction of VAT on out-of-scope transactions
- C-507/16 (Entertainment Bulgaria System) – Deductibility of input VAT due or paid
- C-374/16 & C-375/16 (Geissel and Butin) – Supplier address not crucial for input VAT deduction
- C-132/16 (Iberdrola Inmobiliaria Real Estate Investments) – Conditions for the Right to deduct VAT (!!!) – Renovation free of charge for the benefit of a third party
- C-274/15 (Commission v Luxembourg) – End of the VAT exemption regime for financial IGPs
- C-107/13 (FIRIN) – No right to deduct the VAT on prepayment if supply did not happen
- C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place
- C-153/11 (Klub) – VAT Deduction even if capital good is not immediately used for business purposes
- C-80/11 (Mahagében) & C-142/11 (Dávid) – Responsibility of tax authorities to carry out the necessary inspections of businesses in order to detect VAT fraud
- C-118/11 (Eon Aset Menidjmunt) – Input tax deduction for a vehicle that has been leased and made available to the employee
- C-32/03 (Fini H) – Deduction of VAT in case person ceased a commercial activity if direct and immediate link
ECJ Cases not yet decided – AG Opinion issued
- None
ECJ Cases not yet decided – Only question released
