VATcodexEU VAT case law · Court of Justice and General Court

Article 167 Directive 2006/112/EC

Origin and scope of right of deduction

Title X · Deductions › Chapter 1 · Origin and scope of right of deduction

Open in the compendium168 cases ↓

Before 1 January 2007: Article 17 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 167

A right of deduction shall arise at the time the deductible tax becomes chargeable.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 167: 168 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 167 of Directive 2006/112/EC, most recent first.

  1. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland
  2. T-198/25 G Kft. (Adjustment of VAT after a tax inspection) Judgment · 3 June 2026
  3. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
  4. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary
  5. T-689/24 Dyrektor Krajowej Informacji Skarbowej Judgment · 11 February 2026 · Poland
  6. C-475/24 Fashion TV RO and Maestro Order · 12 November 2025 · Romania
  7. T-363/25 UNIX Autó és Autóalkatrészkereskedelmi Order · 30 October 2025 · Hungary
  8. C-501/24 Klinka-Geo Trans Order · 2 May 2025 · Hungary
  9. C-270/24 Granulines Invest Order · 14 February 2025 · Hungary
  10. C-262/24 Pegazus Busz Order · 12 February 2025 · Hungary
  11. C-331/23 Dranken Van Eetvelde Judgment · 12 December 2024 · Belgium
  12. C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria
  13. C-429/23 NARE-BG Judgment · 12 September 2024 · Bulgaria
  14. C-83/23 H GmbH (Direct right to a refund of VAT) Judgment · 5 September 2024 · Germany
  15. C-243/23 Drebers Opinion · 6 June 2024 · Belgium
  16. C-746/22 Slovenské Energetické Strojárne Judgment · 16 May 2024 · Hungary
  17. C-341/22 Feudi di San Gregorio Aziende Agricole Judgment · 7 March 2024 · Italy
  18. C-537/22 Global Ink Trade Judgment · 11 January 2024 · Hungary
  19. C-114/22 Dyrektor Izby Administracji Skarbowej w Warszawie (VAT – Fictitious acquisition) Judgment · 25 May 2023 · Poland
  20. C-418/22 Cezam Judgment · 17 May 2023 · Belgium
  21. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania
  22. C-289/22 A.T.S. 2003 Order · 9 January 2023 · Hungary
  23. C-512/21 Aquila Part Prod Com Judgment · 1 December 2022 · Hungary
  24. C-596/21 Finanzamt M (Scope of the right to deduct VAT) Judgment · 24 November 2022 · Germany
  25. C-397/21 HUMDA Judgment · 13 October 2022 · Hungary
  26. C-293/21 Vittamed technologijos Judgment · 6 October 2022 · Lithuania
  27. C-98/21 Finanzamt R (Deduction of VAT linked to a shareholder contribution) Judgment · 8 September 2022 · Germany
  28. C-194/21 Staatssecretaris van Financiën (Time-barring of the right to deduct) Judgment · 7 July 2022 · Netherlands
  29. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  30. C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia
  31. C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Romania
  32. C-582/20 SC Cridar Cons Judgment · 24 February 2022 · Romania
  33. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Germany · cites Article 17(1) of the Sixth Directive
  34. C-156/20 Zipvit Judgment · 13 January 2022 · United Kingdom
  35. C-358/20 Promexor Trade Judgment · 18 November 2021
  36. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
  37. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany
  38. C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden
  39. C-844/19 technoRent International and Others Judgment · 12 May 2021 · Austria
  40. C-108/20 Finanzamt Wilmersdorf Order · 14 April 2021 · Germany
  41. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021
  42. C-42/19 Sonaecom Judgment · 12 November 2020 · Portugal · cites Article 17(1) of the Sixth Directive
  43. C-734/19 ITH Comercial Timişoara Judgment · 12 November 2020 · Romania
  44. C-621/19 Weindel Logistik Service Order · 29 October 2020
  45. C-611/19 Crewprint Order · 3 September 2020 · Hungary
  46. C-374/19 Finanzamt Bad Neuenahr-Ahrweiler Judgment · 9 July 2020 · Germany
  47. C-335/19 E. (VAT – Reduction of the taxable amount) Opinion · 4 June 2020 · Poland
  48. C-258/19 EUROVIA Judgment · 30 April 2020 · Hungary · cites Article 17(1) of the Sixth Directive
  49. C-791/18 Stichting Schoonzicht Opinion · 3 March 2020 · Netherlands
  50. C-707/18 Amărăşti Land Investment Judgment · 19 December 2019 · Romania
  51. C-446/18 Agrobet CZ Opinion · 19 December 2019 · Czechia
  52. C-189/18 Glencore Agriculture Hungary Judgment · 16 October 2019
  53. C-10/19 Wilo Salmson France Order · 5 June 2019 · Romania
  54. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France
  55. C-691/17 PORR Építési Kft. Judgment · 11 April 2019 · Hungary
  56. C-491/18 Mennica Wrocławska Order · 13 December 2018 · Poland
  57. C-664/16 Vădan Judgment · 21 November 2018 · Romania
  58. C-502/17 C&D Foods Acquisition Opinion · 6 September 2018 · Denmark
  59. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal
  60. C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Poland
  61. C-320/17 Marle Participations Judgment · 5 July 2018 · France
  62. C-459/17 SGI and Valériane Judgment · 27 June 2018 · France · cites Article 17(1) of the Sixth Directive
  63. C-364/17 Varna Holideis Judgment · 27 June 2018 · Bulgaria
  64. C-108/17 Enteco Baltic Judgment · 20 June 2018 · Lithuania
  65. C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Germany
  66. C-249/17 Ryanair Opinion · 3 May 2018 · Ireland
  67. C-81/17 Zabrus Siret Judgment · 26 April 2018 · Romania
  68. C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Portugal
  69. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
  70. C-159/17 Dobre Judgment · 7 March 2018 · Romania
  71. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal
  72. C-532/16 SEB bankas Opinion · 20 December 2017 · Lithuania
  73. C-566/16 Vámos Opinion · 23 November 2017 · Hungary
  74. C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria
  75. C-396/16 T-2 Opinion · 12 October 2017 · Slovenia
  76. C-262/16 Shields & Sons Partnership Judgment · 12 October 2017 · United Kingdom
  77. C-441/16 SMS Group Judgment · 21 September 2017 · Romania · cites Article 17(1) of the Sixth Directive
  78. C-305/16 Avon Cosmetics Opinion · 7 September 2017 · United Kingdom · cites Article 17(1) of the Sixth Directive
  79. C-101/16 Paper Consult Opinion · 31 May 2017 · Romania
  80. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg
  81. C-211/16 Bimotor Judgment · 16 March 2017 · Italy
  82. C-28/16 MVM Order · 12 January 2017 · Hungary
  83. C-432/15 Baštová Judgment · 10 November 2016 · Czechia
  84. C-446/15 Signum Alfa Sped Order · 10 November 2016 · Hungary
  85. C-518/14 Senatex Judgment · 15 September 2016 · Germany
  86. C-332/15 Astone Judgment · 28 July 2016 · Italy
  87. C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany
  88. C-229/15 Mateusiak Opinion · 3 March 2016 · Poland
  89. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal
  90. C-126/14 Sveda Judgment · 22 October 2015 · Lithuania
  91. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 17(1) of the Sixth Directive
  92. C-128/14 Het Oudeland Beheer Opinion · 15 October 2015 · Netherlands · cites Article 17(1) of the Sixth Directive
  93. C-159/14 Koela-N Order · 15 July 2015 · Bulgaria
  94. C-123/14 Itales Order · 15 July 2015 · Bulgaria
  95. C-183/14 Salomie and Oltean Judgment · 9 July 2015 · Romania
  96. C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands · cites Article 17(1) of the Sixth Directive
  97. C-590/13 Idexx Laboratories Italia Judgment · 11 December 2014 · Italy · cites Article 17(1) of the Sixth Directive
  98. C-500/13 Gmina Międzyzdroje Order · 5 June 2014 · Poland
  99. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria
  100. C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria
  101. C-572/11 Menidzherski biznes reshenia Order · 4 July 2013 · Bulgaria
  102. C-444/12 Hardimpex Order · 16 May 2013 · Hungary
  103. C-26/12 PPG Holdings Opinion · 18 April 2013 · Netherlands
  104. C-138/12 Rusedespred Judgment · 11 April 2013 · Bulgaria
  105. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Opinion · 7 March 2013 · Austria · cites Article 17(1) of the Sixth Directive
  106. C-388/11 Le Crédit Lyonnais Opinion · 28 February 2013 · France
  107. C-643/11 LVK Judgment · 31 January 2013 · Bulgaria
  108. C-642/11 Stroy trans Judgment · 31 January 2013 · Bulgaria
  109. C-285/11 Bonik Judgment · 6 December 2012 · Bulgaria
  110. C-257/11 Gran Via Moineşti Judgment · 29 November 2012 · Romania
  111. C-284/11 EMS-Bulgaria Transport Judgment · 12 July 2012 · Bulgaria
  112. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary · cites Article 17(1) of the Sixth Directive
  113. C-234/11 TETS Haskovo Opinion · 14 June 2012 · Bulgaria
  114. C-414/10 Véleclair Judgment · 29 March 2012 · France · cites Article 17(1) of the Sixth Directive
  115. C-153/11 Klub Judgment · 22 March 2012 · Bulgaria
  116. C-118/11 Eon Aset Menidjmunt Judgment · 16 February 2012 · Bulgaria
  117. C-25/11 Varzim Sol Judgment · 16 February 2012 · Portugal · cites Article 17(1) of the Sixth Directive
  118. C-218/10 ADV Allround Judgment · 26 January 2012 · Germany · cites Article 17(1) of the Sixth Directive
  119. C-621/10 Balkan and Sea Properties and Provadinvest Opinion · 26 January 2012 · Bulgaria
  120. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary
  121. C-203/10 Auto Nikolovi Judgment · 3 March 2011 · Bulgaria
  122. C-385/09 Nidera Handelscompagnie Judgment · 21 October 2010 · Lithuania
  123. C-392/09 Uszodaépítő Judgment · 30 September 2010 · Hungary · cites Article 17(1) of the Sixth Directive
  124. C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Hungary · cites Article 17(1) of the Sixth Directive
  125. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 17(1) of the Sixth Directive
  126. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 17(1) of the Sixth Directive
  127. C-10/08 Commission v Finland Judgment · 19 March 2009 · Finland · cites Article 17(1) of the Sixth Directive
  128. C-371/07 Danfoss and AstraZeneca Opinion · 23 October 2008 · Denmark
  129. C-95/07 Ecotrade Judgment · 8 May 2008 · Italy · cites Article 17(1) of the Sixth Directive
  130. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands · cites Article 17(1) of the Sixth Directive
  131. C-368/06 Cedilac Judgment · 18 December 2007 · France · cites Article 17(1) of the Sixth Directive
  132. C-437/06 Securenta Opinion · 11 December 2007 · Germany · cites Article 17(1) of the Sixth Directive
  133. C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands
  134. C-228/05 Stradasfalti Judgment · 14 September 2006 · Italy · cites Article 17(1) of the Sixth Directive
  135. C-401/05 VDP Dental Laboratory Opinion · 7 September 2006 · Netherlands · cites Article 17(1) of the Sixth Directive
  136. C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Belgium · cites Article 17(1) of the Sixth Directive
  137. C-240/05 Eurodental Opinion · 22 June 2006 · Luxembourg · cites Article 17(1) of the Sixth Directive
  138. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland · cites Article 17(1) of the Sixth Directive
  139. C-354/03 Optigen and Others Judgment · 12 January 2006 · United Kingdom · cites Article 17(1) of the Sixth Directive
  140. C-434/03 Charles and Charles-Tijmens Judgment · 14 July 2005 · Netherlands · cites Article 17(1) of the Sixth Directive
  141. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 17(1) of the Sixth Directive
  142. C-536/03 António Jorge Judgment · 26 May 2005 · Portugal · cites Article 17(1) of the Sixth Directive
  143. C-255/02 Halifax and Others Opinion · 7 April 2005 · United Kingdom · cites Article 17(1) of the Sixth Directive
  144. C-25/03 HE Opinion · 11 November 2004 · Germany · cites Article 17(1) of the Sixth Directive
  145. C-152/02 Terra Baubedarf-Handel Judgment · 29 April 2004 · Germany · cites Article 17(1) of the Sixth Directive
  146. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands · cites Article 17(1) of the Sixth Directive
  147. C-137/02 Faxworld Judgment · 29 April 2004 · Germany · cites Article 17(1) of the Sixth Directive
  148. C-17/01 Sudholz Opinion · 13 March 2003 · Germany
  149. C-442/01 KapHag Opinion · 6 February 2003 · Germany · cites Article 17(1) of the Sixth Directive
  150. C-409/99 Metropol and Stadler Judgment · 8 January 2002 · Austria · cites Article 17(1) of the Sixth Directive
  151. C-338/98 Commission v Netherlands Judgment · 8 November 2001 · Netherlands · cites Article 17(1) of the Sixth Directive
  152. C-78/00 Commission v Italy Judgment · 25 October 2001 · Italy · cites Article 17(1) of the Sixth Directive
  153. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 17(1) of the Sixth Directive
  154. C-396/98 Schloßstraße Judgment · 8 June 2000 · Germany · cites Article 17(1) of the Sixth Directive
  155. C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 17(1) of the Sixth Directive
  156. C-142/99 Floridienne and Berginvest Opinion · 4 April 2000 · Belgium · cites Article 17(1) of the Sixth Directive
  157. C-110/98 Gabalfrisa and Others Judgment · 21 March 2000 · Spain · cites Article 17(1) of the Sixth Directive
  158. C-98/98 Midland Bank Opinion · 30 September 1999 · United Kingdom · cites Article 17(1) of the Sixth Directive
  159. C-85/97 SFI v Belgian State Opinion · 19 May 1998 · Belgium · cites Article 17(1) of the Sixth Directive
  160. C-172/96 First National Bank of Chicago Opinion · 16 September 1997 · United Kingdom · cites Article 17(1) of the Sixth Directive
  161. C-286/94 Molenheide Opinion · 20 March 1997 · Belgium · cites Article 17(1) of the Sixth Directive
  162. C-85/95 Reisdorf v Finanzamt Köln-West Judgment · 5 December 1996 · Germany · cites Article 17(1) of the Sixth Directive
  163. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 17(1) of the Sixth Directive
  164. C-37/95 Ghent Coal Terminal Opinion · 11 July 1996 · Belgium · cites Article 17(1) of the Sixth Directive
  165. C-166/94 Pezzullo Molini Pastifici Mangimifici v Ministero delle Finanze Opinion · 26 October 1995 · Italy · cites Article 17(1) of the Sixth Directive
  166. C-62/93 BP Supergas Judgment · 6 July 1995 · Greece · cites Article 17(1) of the Sixth Directive
  167. C-97/90 Lennartz Judgment · 11 July 1991 · Germany · cites Article 17(1) of the Sixth Directive
  168. C-268/83 Rompelman Judgment · 14 February 1985 · Netherlands · cites Article 17(1) of the Sixth Directive