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ECJ Decisions in the Skellefteå Industrihus AB and Vittamed Cases: A Severe Blow to the Neutrality of the VAT System

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Lamensch, Marie [UCL]

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.

Document type Article de périodique (Journal article) – Article de recherche
Access type Accès libre
Publication date 2023
Language Anglais
Journal information "International V A T Monitor" - Vol. 34, no.2, p. - (2023)
Publisher International Bureau of Fiscal Documentation (I B F D)
issn 0925-0832
e-issn 0925-0832
Publication status Publié
Affiliation UCL - SSH/LouRIM - Louvain Research Institute in Management and Organizations
Keywords VAT ; right to deduct ; EU taxation
Links
Bibliographic reference Lamensch, Marie. ECJ Decisions in the Skellefteå Industrihus AB and Vittamed Cases: A Severe Blow to the Neutrality of the VAT System. In: International V A T Monitor, Vol. 34, no.2, p. - (2023)
Permanent URL http://hdl.handle.net/2078.1/274481