Exemption from VAT and right to deduct and other major issues in the recent SDEU case law

Abstract

The VAT exemption and the right to deduct VAT are the strongest issues that the Court of Justice of the European Union (CJEU) deals with in the area of VAT. In addition, it is possible to see that the CJEU is gradually specifying the general principles that I am guided in deciding on VAT matters.

Keywords

• VAT
• CJEU