Advocate general Kokott has given an opinion in the joined cases VDP Dental Laboratory, X and Nobel Biocare.

If a national statutory provision, contrary to the Sixth Directive, provides for an exemption, the taxable person is not entitled to the right to deduct in reliance on Article 17(1) and (2) of the Sixth Directive. VAT exemptions do not apply to the importation and the intra-Community acquisition of dental prostheses.

C-144/13, C-154/13 and C-160/13

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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