ECJ Decisions in the Skellefteå Industrihus AB and Vittamed Cases: A Severe Blow to the Neutrality of the VAT System
(2023) International V A T Monitor — Vol. 34, n° 2 (2023)
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- Abstract
- This column discusses and criticises recent decisions rendered by the CJEU concerning the right to deduct input VAT. The author claims that by deciding that adjustments are required in case of aborted projects, the CJEU jeopardises this fundamental right of the taxpayer.
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Lamensch, M. (2023). ECJ Decisions in the Skellefteå Industrihus AB and Vittamed Cases: A Severe Blow to the Neutrality of the VAT System. International V A T Monitor, 34(2). https://hdl.handle.net/2078.5/106221 (Original work published 2023)