VAT Deductions Coincide With Rent Service, ECJ Adviser Says

By Joseph Boris (September 13, 2021, 7:12 PM EDT) -- The European Union's top court should rule against a German law because it breaches blocwide rules that the right to deduct input value-added tax arises the moment a rental service on property is provided, a court adviser said.

In a nonbinding opinion Thursday, Evgeni Tanchev, an advocate general for the European Court of Justice, found that EU member countries are barred from enacting laws that conflict with provisions of the EU VAT directive asserting that the right to input VAT deductions exist once a transaction occurs.

This prohibition applies, he said, even though the bloc's VAT directive also states that, in...

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