Article 168 Directive 2006/112/EC

Origin and scope of right of deduction

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

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 168

In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries out these transactions, to deduct the following from the VAT which he is liable to pay:

(a)the VAT due or paid in that Member State in respect of supplies to him of goods or services, carried out or to be carried out by another taxable person;

(b)the VAT due in respect of transactions treated as supplies of goods or services pursuant to Article 18(a) and Article 27;

(c)the VAT due in respect of intra-Community acquisitions of goods pursuant to Article 2(1)(b)(i);

(d)the VAT due on transactions treated as intra-Community acquisitions in accordance with Articles 21 and 22;

(e)the VAT due or paid in respect of the importation of goods into that Member State.

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

Case law on Article 168: 383 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 168 of Directive 2006/112/EC, most recent first.

C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland · cites Article 168(a)
T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands
T-198/25 G Kft. (Adjustment of VAT after a tax inspection) Judgment · 3 June 2026
T-268/25 Sampension Livsforsikring Opinion · 22 April 2026
C-513/24 Oblastní nemocnice Kolín Judgment · 19 March 2026 · Czechia · cites Article 168(a)
C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary · cites Article 168(c)
C-515/24 Randstad España Judgment · 12 March 2026 · Spain · cites Article 168(a)
T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Opinion · 25 February 2026
T-689/24 Dyrektor Krajowej Informacji Skarbowej Judgment · 11 February 2026 · Poland · cites Article 168(a)
C-436/25 P EXOIL Paliwa v Poland Order · 20 January 2026 · Poland
C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025
C-475/24 Fashion TV RO and Maestro Order · 12 November 2025 · Romania · cites Article 168(a)
T-363/25 UNIX Autó és Autóalkatrészkereskedelmi Order · 30 October 2025 · Hungary
T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Opinion · 29 October 2025 · cites Article 168(c)
C-472/24 Žaidimų valiuta Opinion · 11 September 2025 · cites Article 168(a)
C-726/23 Arcomet Towercranes Judgment · 4 September 2025 · Romania · cites Article 168(a)
C-501/24 Klinka-Geo Trans Order · 2 May 2025 · Hungary
C-640/23 Greentech Judgment · 13 March 2025 · Romania
C-808/23 Högkullen Opinion · 6 March 2025 · Sweden
C-270/24 Granulines Invest Order · 14 February 2025 · Hungary
C-262/24 Pegazus Busz Order · 12 February 2025 · Hungary
C-794/23 Finanzamt Österreich (VAT invoiced in error to final consumers II) Opinion · 19 December 2024 · Austria
C-527/23 Weatherford Atlas Gip Judgment · 12 December 2024 · Romania
C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria · cites Article 168(a)
C-475/23 Voestalpine Giesserei Linz Judgment · 4 October 2024 · Romania · cites Article 168(a)
C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 17(2) of the Sixth Directive
C-696/22 C (Court-appointed administrators and liquidators) Judgment · 13 June 2024 · Romania · cites Article 168(a)
C-243/23 Drebers Opinion · 6 June 2024 · Belgium
C-709/22 Syndyk Masy Upadłości A Opinion · 11 April 2024 · cites Article 168(a)
C-341/22 Feudi di San Gregorio Aziende Agricole Judgment · 7 March 2024 · Italy · cites Article 168(a)
C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Opinion · 7 March 2024 · Latvia · cites Article 168(a)
C-674/22 Gemeente Dinkelland Judgment · 22 February 2024 · Netherlands
C-537/22 Global Ink Trade Judgment · 11 January 2024 · Hungary · cites Article 168(a)
C-519/22 MAX7 Design Opinion · 14 December 2023 · cites Article 168(a)
C-746/22 Slovenské Energetické Strojárne Opinion · 14 December 2023
C-442/22 Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee) Opinion · 21 September 2023 · Poland
C-453/22 Schütte Judgment · 7 September 2023 · Germany · cites Article 168(a)
C-288/22 Administration de l’Enregistrement, des Domaines et de la TVA (VAT – Member of a board of directors) Opinion · 13 July 2023 · Luxembourg
C-344/22 Gemeinde A Judgment · 13 July 2023 · Germany
C-114/22 Dyrektor Izby Administracji Skarbowej w Warszawie (VAT – Fictitious acquisition) Judgment · 25 May 2023 · Poland · cites Article 168(a)
C-690/22 Shortcut Order · 24 May 2023 · Portugal
C-127/22 Balgarska telekomunikatsionna kompania Judgment · 4 May 2023 · Bulgaria · cites Article 168(a)
C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania · cites Article 168(a)
C-615/21 Napfény-Toll Opinion · 2 February 2023 · Hungary
C-289/22 A.T.S. 2003 Order · 9 January 2023 · Hungary · cites Article 168(a)
C-459/21 The Navigator Company and Navigator Pulp Figueira Order · 9 December 2022 · Portugal
C-512/21 Aquila Part Prod Com Judgment · 1 December 2022 · Hungary · cites Article 168(a)
C-596/21 Finanzamt M (Scope of the right to deduct VAT) Judgment · 24 November 2022 · Germany
C-293/21 Vittamed technologijos Judgment · 6 October 2022 · Lithuania · cites Article 168(a)
C-227/21 HA.EN. Judgment · 15 September 2022 · Lithuania · cites Article 168(a)
C-98/21 Finanzamt R (Deduction of VAT linked to a shareholder contribution) Judgment · 8 September 2022 · Germany · cites Article 168(a)
C-378/21 Finanzamt Österreich (VAT invoiced incorrectly to final consumers) Opinion · 8 September 2022 · Austria · cites Article 168(a)
C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary · cites Article 168(a)
C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia · cites Article 168(a)
C-56/21 ARVI ir ko Opinion · 24 March 2022 · Lithuania · cites Article 168(a)
C-582/20 SC Cridar Cons Judgment · 24 February 2022 · Romania
C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Germany
C-269/20 Finanzamt T (Internal supplies within a VAT group) Opinion · 27 January 2022 · Germany · cites Article 17(2) of the Sixth Directive
C-156/20 Zipvit Judgment · 13 January 2022 · United Kingdom · cites Article 168(a)
C-154/20 Kemwater ProChemie Judgment · 9 December 2021 · Czechia · cites Article 168(a)
C-334/20 Amper Metal Judgment · 25 November 2021 · Hungary · cites Article 168(a)
C-358/20 Promexor Trade Judgment · 18 November 2021
C-281/20 Ferimet Judgment · 11 November 2021 · Spain · cites Article 168(a)
C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania · cites Article 168(a)
C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany · cites Article 168(a)
C-21/20 Balgarska natsionalna televizia Judgment · 16 September 2021 · Bulgaria
C-294/20 GE Auto Service Leasing Judgment · 9 September 2021 · Spain
C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others Judgment · 3 June 2021 · Romania
C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden
C-573/20 Casa di Cura Città di Parma Order · 14 April 2021 · Italy
C-108/20 Finanzamt Wilmersdorf Order · 14 April 2021 · Germany · cites Article 168(a)
C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021 · cites Article 168(c)
C-521/19 Tribunal Económico Administrativo Regional de Galicia Opinion · 4 March 2021 · Spain
C-42/19 Sonaecom Judgment · 12 November 2020 · Portugal · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-734/19 ITH Comercial Timişoara Judgment · 12 November 2020 · Romania
C-621/19 Weindel Logistik Service Order · 29 October 2020
C-405/19 Vos Aannemingen Judgment · 1 October 2020 · Belgium · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-501/19 UCMR - ADA Opinion · 1 October 2020 · Romania
C-837/19 Super Bock Bebidas Order · 17 September 2020 · Portugal
C-791/18 Stichting Schoonzicht Judgment · 17 September 2020 · Netherlands · cites Article 168(a)
C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Germany · cites Article 17(2)(a) of the Sixth Directive
C-610/19 Vikingo Fővállalkozó Order · 3 September 2020 · Hungary · cites Article 168(a)
C-611/19 Crewprint Order · 3 September 2020 · Hungary
C-335/19 E. (VAT – Reduction of the taxable amount) Opinion · 4 June 2020 · Poland
C-446/18 Agrobet CZ Judgment · 14 May 2020 · Czechia · cites Article 168(a)
C-258/19 EUROVIA Judgment · 30 April 2020 · Hungary · cites Article 17(2)(a) of the Sixth Directive
C-77/19 Kaplan International Colleges UK Opinion · 23 April 2020 · United Kingdom
C-231/19 Blackrock Investment Management (UK) Opinion · 11 March 2020 · United Kingdom · cites Article 168(a)
C-630/19 PAGE International Order · 26 February 2020 · Portugal
C-707/18 Amărăşti Land Investment Judgment · 19 December 2019 · Romania
C-653/18 Unitel Judgment · 17 October 2019 · Poland · cites Article 168(a)
C-189/18 Glencore Agriculture Hungary Judgment · 16 October 2019
C-329/18 Altic Judgment · 3 October 2019 · Latvia · cites Article 168(a)
C-273/18 Kuršu zeme Judgment · 10 July 2019 · Latvia · cites Article 168(a)
C-316/18 The Chancellor, Masters and Scholars of the University of Cambridge Judgment · 3 July 2019 · United Kingdom · cites Article 168(a)
C-566/17 Związek Gmin Zagłębia Miedziowego Judgment · 8 May 2019 · Poland · cites Article 168(a)
C-712/17 EN.SA. Judgment · 8 May 2019 · Italy
C-225/18 Grupa Lotos Judgment · 2 May 2019 · Poland · cites Article 168(a)
C-201/18 Mydibel Judgment · 27 March 2019 · Belgium
C-165/17 Morgan Stanley & Co International Judgment · 24 January 2019 · France · cites Article 168(a)
C-133/18 Sea Chefs Cruise Services Opinion · 17 January 2019 · France
C-491/18 Mennica Wrocławska Order · 13 December 2018 · Poland
C-664/16 Vădan Judgment · 21 November 2018 · Romania · cites Article 168(a)
C-502/17 C&D Foods Acquisition Judgment · 8 November 2018 · Denmark
C-153/17 Volkswagen Financial Services (UK) Judgment · 18 October 2018 · United Kingdom · cites Article 168(a)
C-249/17 Ryanair Judgment · 17 October 2018 · Ireland · cites Article 17(2)(a) of the Sixth Directive
C-69/17 Siemens Gamesa Renewable Energy România Judgment · 12 September 2018 · Romania · cites Article 168(a)
C-531/17 Vetsch Int. Transporte Opinion · 6 September 2018 · Austria · cites Article 168(e)
C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal · cites Article 168(a)
C-475/17 Viking Motors and Others Judgment · 7 August 2018 · Estonia · cites Article 17(2) of the Sixth Directive
C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Poland · cites Article 168(a)
C-320/17 Marle Participations Judgment · 5 July 2018 · France · cites Article 168(a)
C-459/17 SGI and Valériane Judgment · 27 June 2018 · France · cites Article 17(2) of the Sixth Directive
C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Germany · cites Article 168(a)
C-81/17 Zabrus Siret Judgment · 26 April 2018 · Romania
C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Portugal · cites Article 168(a)
C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia · cites Article 168(a)
C-159/17 Dobre Judgment · 7 March 2018 · Romania · cites Article 168(a)
C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal
C-628/16 Kreuzmayr Judgment · 21 February 2018 · Austria · cites Article 168(a)
C-380/16 Commission v Germany Judgment · 8 February 2018 · Germany
C-532/16 SEB bankas Opinion · 20 December 2017 · Lithuania · cites Article 168(a)
C-305/16 Avon Cosmetics Judgment · 14 December 2017 · United Kingdom · cites Article 17(2) of the Sixth Directive
C-314/17 „Geocycle Bulgaria“ Order · 23 November 2017 · Bulgaria
C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria · cites Article 168(a), (b)
C-374/16 Geissel Judgment · 15 November 2017 · Germany · cites Article 168(a)
C-552/16 Wind Inovation 1 Judgment · 9 November 2017 · Bulgaria
C-101/16 Paper Consult Judgment · 19 October 2017 · Romania · cites Article 168(a)
C-396/16 T-2 Opinion · 12 October 2017 · Slovenia · cites Article 168(a)
C-441/16 SMS Group Judgment · 21 September 2017 · Romania · cites Article 17(2) of the Sixth Directive
C-132/16 Iberdrola Inmobiliaria Real Estate Investments Judgment · 14 September 2017 · Bulgaria · cites Article 168(a)
C-251/16 Cussens and Others Opinion · 7 September 2017 · Ireland · cites Article 17(2) of the Sixth Directive
C-38/16 Compass Contract Services Judgment · 14 June 2017 · United Kingdom
C-246/16 Di Maura Opinion · 8 June 2017 · Italy
C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg · cites Article 168(a)
C-564/15 Farkas Judgment · 26 April 2017 · Hungary · cites Article 168(a)
C-28/16 MVM Order · 12 January 2017 · Hungary · cites Article 168(a)
C-378/15 Mercedes Benz Italia Judgment · 14 December 2016 · Italy · cites Article 17(2) of the Sixth Directive
C-432/15 Baštová Judgment · 10 November 2016 · Czechia
C-446/15 Signum Alfa Sped Order · 10 November 2016 · Hungary
C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Judgment · 15 September 2016 · Portugal · cites Article 168(a), (c)
C-518/14 Senatex Judgment · 15 September 2016 · Germany · cites Article 168(a)
C-332/15 Astone Judgment · 28 July 2016 · Italy · cites Article 168(a), (b), (c), (d), (e)
C-543/14 Ordre des barreaux francophones et germanophone and Others Judgment · 28 July 2016 · Belgium · cites Article 168(a)
C-55/16 Evo Bus Order · 30 June 2016 · Romania
C-267/15 Gemeente Woerden Judgment · 22 June 2016 · Netherlands · cites Article 168(a)
C-393/15 ESET Order · 21 June 2016 · Poland
C-229/15 Mateusiak Judgment · 16 June 2016 · Poland
C-332/14 Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft Judgment · 9 June 2016 · Germany · cites Article 17(2) of the Sixth Directive
C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany · cites Article 168(e)
C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 17(2), 17(2)(a), 17(2)(c) of the Sixth Directive
C-11/15 Český rozhlas Opinion · 17 March 2016 · Czechia · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-40/15 Aspiro Opinion · 23 December 2015 · Poland · cites Article 168(a)
C-550/14 Envirotec Denmark Opinion · 17 December 2015 · Denmark · cites Article 168(a)
C-126/14 Sveda Judgment · 22 October 2015 · Lithuania · cites Article 168(a)
C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-108/14 Larentia + Minerva and Marenave Schiffahrt Judgment · 16 July 2015 · Germany · cites Article 17(2) of the Sixth Directive
C-123/14 Itales Order · 15 July 2015 · Bulgaria
C-159/14 Koela-N Order · 15 July 2015 · Bulgaria
C-183/14 Salomie and Oltean Judgment · 9 July 2015 · Romania
C-187/14 DSV Road Judgment · 25 June 2015 · Denmark · cites Article 168(e)
C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands · cites Article 168(e)
C-55/14 Régie communale autonome du stade Luc Varenne Judgment · 22 January 2015 · Belgium · cites Article 17(2)(a) of the Sixth Directive
C-131/13 Schoenimport Italmoda Mariano Previti and Others Judgment · 18 December 2014 · Netherlands · cites Article 17(2), 17(2)(a), 17(2)(d) of the Sixth Directive
C-590/13 Idexx Laboratories Italia Judgment · 11 December 2014 · Italy · cites Article 17(2), 17(2)(d) of the Sixth Directive
C-446/13 Fonderie 2A Judgment · 2 October 2014 · France · cites Article 17(2), 17(2)(a), 17(2)(d) of the Sixth Directive
C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 17(2), 17(2)(a), 17(2)(c) of the Sixth Directive
C-272/13 Equoland Judgment · 17 July 2014 · Italy
C-183/13 Banco Mais Judgment · 10 July 2014 · Portugal
C-204/13 Malburg Judgment · 13 March 2014 · Germany · cites Article 17(2)(a) of the Sixth Directive
C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria · cites Article 168(a)
C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria · cites Article 168(a)
C-33/13 Jagiełło Order · 6 February 2014 · Poland
C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania · cites Article 168(a)
C-319/12 MDDP Judgment · 28 November 2013 · Poland
C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain
C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-124/12 AES-3C Maritza East 1 Judgment · 18 July 2013 · Bulgaria · cites Article 168(a)
C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 17(2) of the Sixth Directive
C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 17(2) of the Sixth Directive
C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria · cites Article 168(a)
C-572/11 Menidzherski biznes reshenia Order · 4 July 2013 · Bulgaria
C-653/11 Newey Judgment · 20 June 2013 · United Kingdom · cites Article 17(2) of the Sixth Directive
C-219/12 Finanzamt Freistadt Rohrbach Urfahr Judgment · 20 June 2013 · Austria · cites Article 17(2)(a) of the Sixth Directive
C-622/11 Pactor Vastgoed Opinion · 30 May 2013 · Netherlands · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-444/12 Hardimpex Order · 16 May 2013 · Hungary
C-191/12 Alakor Gabonatermelő és Forgalmazó Judgment · 16 May 2013 · Hungary · cites Article 17(2) of the Sixth Directive
C-271/12 Petroma Transports and Others Judgment · 8 May 2013 · Belgium · cites Article 17(2) of the Sixth Directive
C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Netherlands
C-563/11 Forvards V Order · 28 February 2013 · Latvia
C-104/12 Becker Judgment · 21 February 2013 · Germany · cites Article 17(2)(a) of the Sixth Directive
C-643/11 LVK Judgment · 31 January 2013 · Bulgaria · cites Article 168(a)
C-155/12 RR Donnelley Global Turnkey Solutions Poland Opinion · 31 January 2013 · Poland
C-560/11 Debiasi Order · 13 December 2012 · Italy
C-285/11 Bonik Judgment · 6 December 2012 · Bulgaria · cites Article 168(a)
C-257/11 Gran Via Moineşti Judgment · 29 November 2012 · Romania
C-234/11 TETS Haskovo Judgment · 18 October 2012 · Bulgaria · cites Article 168(a)
C-496/11 Portugal Telecom Judgment · 6 September 2012 · Portugal · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-324/11 Tóth Judgment · 6 September 2012 · Hungary · cites Article 168(a)
C-334/10 X Judgment · 19 July 2012 · Netherlands · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-377/11 International Bingo Technology Judgment · 19 July 2012 · Spain · cites Article 17(2)(a) of the Sixth Directive
C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary · cites Article 168(a)
C-587/10 VSTR Opinion · 21 June 2012 · Germany · cites Article 17(2) of the Sixth Directive
C-414/10 Véleclair Judgment · 29 March 2012 · France · cites Article 17(2), 17(2)(a), 17(2)(b), 17(2)(d) of the Sixth Directive
C-436/10 BLM Judgment · 29 March 2012 · Belgium · cites Article 17(2) of the Sixth Directive
C-153/11 Klub Judgment · 22 March 2012 · Bulgaria · cites Article 168(a)
C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Poland · cites Article 168(a)
C-118/11 Eon Aset Menidjmunt Judgment · 16 February 2012 · Bulgaria · cites Article 168(a)
C-25/11 Varzim Sol Judgment · 16 February 2012 · Portugal · cites Article 17(2) of the Sixth Directive
C-218/10 ADV Allround Judgment · 26 January 2012 · Germany · cites Article 17(2)(a) of the Sixth Directive
C-621/10 Balkan and Sea Properties and Provadinvest Opinion · 26 January 2012 · Bulgaria
C-624/10 Commission v France Judgment · 15 December 2011 · France
C-594/10 van Laarhoven Opinion · 8 December 2011 · Netherlands · cites Article 17(2) of the Sixth Directive
C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 17(2)(a) of the Sixth Directive
C-504/10 Tanoarch Judgment · 27 October 2011 · Slovakia
C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary · cites Article 168(a)
C-203/10 Auto Nikolovi Judgment · 3 March 2011 · Bulgaria · cites Article 168(d)
C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium · cites Article 17(2) of the Sixth Directive
C-438/09 Dankowski Judgment · 22 December 2010 · Poland · cites Article 17(2) of the Sixth Directive
C-103/09 Weald Leasing Judgment · 22 December 2010 · United Kingdom · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-540/09 Skandinaviska Enskilda Banken Opinion · 16 December 2010 · Sweden · cites Article 17(2) of the Sixth Directive
C-385/09 Nidera Handelscompagnie Judgment · 21 October 2010 · Lithuania · cites Article 168(a)
C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom · cites Article 17(2) of the Sixth Directive
C-392/09 Uszodaépítő Judgment · 30 September 2010 · Hungary · cites Article 168(a)
C-395/09 Oasis East Judgment · 30 September 2010 · Poland · cites Article 17(2) of the Sixth Directive
C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Poland
C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom · cites Article 17(2) of the Sixth Directive
C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Hungary · cites Article 168(a)
C-285/09 R. Opinion · 29 June 2010 · Germany
C-49/09 Commission v Poland Opinion · 10 June 2010 · Poland
C-311/09 Commission v Poland Judgment · 6 May 2010 · Poland
C-536/08 X and fiscale eenheid Facet-Facet Trading Judgment · 22 April 2010 · Netherlands · cites Article 17(2), 17(2)(d) of the Sixth Directive
C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Netherlands · cites Article 17(2) of the Sixth Directive
C-581/08 EMI Group Opinion · 15 April 2010 · United Kingdom
C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany
C-433/08 Yaesu Europe Judgment · 3 December 2009 · Germany
C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 17(2) of the Sixth Directive
C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-244/08 Commission v Italy Judgment · 16 July 2009 · Italy
C-267/08 SPÖ Landesorganisation Kärnten Opinion · 9 July 2009 · Austria
C-377/08 EGN Judgment · 2 July 2009 · Italy · cites Article 17(2)(a) of the Sixth Directive
C-566/07 Stadeco Judgment · 18 June 2009 · Netherlands
C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany
C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 168(a)
C-74/08 PARAT Automotive Cabrio Judgment · 23 April 2009 · Hungary · cites Article 17(2) of the Sixth Directive
C-10/08 Commission v Finland Judgment · 19 March 2009 · Finland · cites Article 17(2) of the Sixth Directive
C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Judgment · 12 February 2009 · Netherlands · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-414/07 Magoora Judgment · 22 December 2008 · Poland · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-488/07 Royal Bank of Scotland Judgment · 18 December 2008 · United Kingdom
C-371/07 Danfoss and AstraZeneca Judgment · 11 December 2008 · Denmark · cites Article 168(a)
C-25/07 Sosnowska Judgment · 10 July 2008 · Poland
C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Opinion · 17 June 2008 · Sweden · cites Article 17(2) of the Sixth Directive
C-95/07 Ecotrade Judgment · 8 May 2008 · Italy · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-437/06 Securenta Judgment · 13 March 2008 · Germany · cites Article 17(2) of the Sixth Directive
C-98/07 Nordania Finans and BG Factoring Judgment · 6 March 2008 · Denmark · cites Article 17(2) of the Sixth Directive
C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands · cites Article 17(2) of the Sixth Directive
C-368/06 Cedilac Judgment · 18 December 2007 · France · cites Article 17(2) of the Sixth Directive
C-309/06 Marks & Spencer Opinion · 13 December 2007 · United Kingdom · cites Article 17(2) of the Sixth Directive
C-283/06 KÖGÁZ and Others Judgment · 11 October 2007 · Hungary · cites Article 17(2) of the Sixth Directive
C-409/04 Teleos and Others Judgment · 27 September 2007 · United Kingdom
C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Germany · cites Article 17(2) of the Sixth Directive
C-284/04 T-Mobile Austria and Others Judgment · 26 June 2007 · Austria
C-369/04 Hutchison 3G and Others Judgment · 26 June 2007 · United Kingdom
C-335/05 Řízení Letového Provozu Judgment · 7 June 2007 · Germany
C-35/05 Reemtsma Cigarettenfabriken Judgment · 15 March 2007 · Italy · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands
C-435/05 Investrand Judgment · 8 February 2007 · Netherlands · cites Article 17(2) of the Sixth Directive
C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-240/05 Eurodental Judgment · 7 December 2006 · Luxembourg · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-475/03 Banca popolare di Cremona Judgment · 3 October 2006 · Italy · cites Article 17(2) of the Sixth Directive
C-228/05 Stradasfalti Judgment · 14 September 2006 · Italy · cites Article 17(2) of the Sixth Directive
C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 17(2) of the Sixth Directive
C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Belgium · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-155/05 Villa Maria Beatrice Hospital Order · 6 July 2006 · Italy · cites Article 17(2) of the Sixth Directive
C-251/05 Talacre Beach Caravan Sales Opinion · 4 May 2006 · United Kingdom · cites Article 17(2), 17(2)(d) of the Sixth Directive
C-245/04 EMAG Handel Eder Judgment · 6 April 2006 · Austria · cites Article 17(2)(a), 17(2)(d) of the Sixth Directive
C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland · cites Article 17(2) of the Sixth Directive
C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 17(2)(a) of the Sixth Directive
C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 17(2) of the Sixth Directive
C-243/03 Commission v France Judgment · 6 October 2005 · France · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-204/03 Commission v Spain Judgment · 6 October 2005 · Spain · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-280/04 Jyske Finans Opinion · 22 September 2005 · Denmark
C-434/03 Charles and Charles-Tijmens Judgment · 14 July 2005 · Netherlands · cites Article 17(2) of the Sixth Directive
C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 17(2) of the Sixth Directive
C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 17(2) of the Sixth Directive
C-536/03 António Jorge Judgment · 26 May 2005 · Portugal · cites Article 17(2) of the Sixth Directive
C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands
C-25/03 HE Judgment · 21 April 2005 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-33/03 Commission v United Kingdom Judgment · 10 March 2005 · United Kingdom · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-32/03 Fini H Judgment · 3 March 2005 · Denmark · cites Article 17(2) of the Sixth Directive
C-354/03 Optigen and Others Opinion · 16 February 2005 · United Kingdom · cites Article 17(2), 17(2)(d) of the Sixth Directive
C-172/03 Heiser Opinion · 28 October 2004 · Austria
C-17/01 Sudholz Judgment · 29 April 2004 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-152/02 Terra Baubedarf-Handel Judgment · 29 April 2004 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-137/02 Faxworld Judgment · 29 April 2004 · Germany · cites Article 17(2) of the Sixth Directive
C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands · cites Article 17(2) of the Sixth Directive
C-387/01 Weigel Judgment · 29 April 2004 · Austria
C-90/02 Bockemühl Judgment · 1 April 2004 · Germany · cites Article 17(2), 17(2)(a), 17(2)(b) of the Sixth Directive
C-269/03 Vermietungsgesellschaft Objekt Kirchberg Opinion · 25 March 2004 · Luxembourg
C-395/02 Transport Service Order · 3 March 2004 · Belgium
C-68/03 Lipjes Opinion · 13 January 2004 · Netherlands · cites Article 17(2)(d) of the Sixth Directive
C-497/01 Zita Modes Judgment · 27 November 2003 · Luxembourg · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 17(2) of the Sixth Directive
C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-442/01 KapHag Judgment · 26 June 2003 · Germany · cites Article 17(2) of the Sixth Directive
C-78/02 Karageorgou and Others Opinion · 15 May 2003 · Greece · cites Article 17(2)(a) of the Sixth Directive
C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 17(2) of the Sixth Directive
C-427/98 Commission v Germany Judgment · 15 October 2002 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-409/99 Metropol and Stadler Judgment · 8 January 2002 · Austria · cites Article 17(2) of the Sixth Directive
C-338/98 Commission v Netherlands Judgment · 8 November 2001 · Netherlands · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-78/00 Commission v Italy Judgment · 25 October 2001 · Italy · cites Article 17(2) of the Sixth Directive
C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands
C-16/00 Cibo Participations Judgment · 27 September 2001 · France · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-498/99 Town & County Factors Opinion · 27 September 2001 · United Kingdom · cites Article 17(2) of the Sixth Directive
C-102/00 Welthgrove Order · 12 July 2001 · Netherlands
C-345/99 Commission v France Judgment · 14 June 2001 · France · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-40/00 Commission v France Judgment · 14 June 2001 · France · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 17(2) of the Sixth Directive
C-415/98 Bakcsi Judgment · 8 March 2001 · Germany
C-408/98 Abbey National Judgment · 22 February 2001 · United Kingdom · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-142/99 Floridienne and Berginvest Judgment · 14 November 2000 · Belgium · cites Article 17(2) of the Sixth Directive
C-177/99 Ampafrance and Sanofi Judgment · 19 September 2000 · France · cites Article 17(2) of the Sixth Directive
C-454/98 Schmeink & Cofreth and Strobel Judgment · 19 September 2000 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-136/99 Monte Dei Paschi Di Siena Judgment · 13 July 2000 · France · cites Article 17(2) of the Sixth Directive
C-98/98 Midland Bank Judgment · 8 June 2000 · United Kingdom · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-396/98 Schloßstraße Judgment · 8 June 2000 · Germany · cites Article 17(2) of the Sixth Directive
C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 17(2) of the Sixth Directive
C-110/98 Gabalfrisa and Others Judgment · 21 March 2000 · Spain · cites Article 17(2)(a) of the Sixth Directive
C-429/97 Commission v France Opinion · 13 January 2000 · France
C-305/97 Royscot and Others Judgment · 5 October 1999 · United Kingdom · cites Article 17(2) of the Sixth Directive
C-390/97 STUAG Judgment · 8 June 1999 · Austria · cites Article 17(2) of the Sixth Directive
C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 17(2)(a) of the Sixth Directive
C-381/97 Belgocodex Judgment · 3 December 1998 · Belgium · cites Article 17(2) of the Sixth Directive
C-85/97 SFI v Belgian State Judgment · 19 November 1998 · Belgium · cites Article 17(2) of the Sixth Directive
C-43/96 Commission v France Judgment · 18 June 1998 · France · cites Article 17(2) of the Sixth Directive
C-134/97 Victoria Film Opinion · 18 June 1998 · Sweden · cites Article 17(2) of the Sixth Directive
C-318/96 SPAR Judgment · 19 February 1998 · Austria · cites Article 17(2) of the Sixth Directive
C-361/96 Grandes Sources d'Eaux Minérales Françaises v Bundesamt für Finanzen Opinion · 12 February 1998 · Germany · cites Article 17(2)(a) of the Sixth Directive
C-37/95 Ghent Coal Terminal Judgment · 15 January 1998 · Belgium · cites Article 17(2) of the Sixth Directive
C-172/96 First National Bank of Chicago Opinion · 16 September 1997 · United Kingdom
C-370/95 Careda and Others v Administración General del Estado Judgment · 26 June 1997 · Spain · cites Article 17(2)(a) of the Sixth Directive
C-141/96 Langhorst Opinion · 27 May 1997 · Germany · cites Article 17(2)(a) of the Sixth Directive
C-286/94 Molenheide Opinion · 20 March 1997 · Belgium · cites Article 17(2) of the Sixth Directive
C-45/95 Commission v Italy Opinion · 10 December 1996 · Italy
C-80/95 Harnas & Helm Opinion · 7 November 1996 · Netherlands · cites Article 17(2) of the Sixth Directive
C-302/93 Debouche Judgment · 26 September 1996 · Netherlands · cites Article 17(2) of the Sixth Directive
C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 17(2) of the Sixth Directive
C-85/95 Reisdorf v Finanzamt Köln-West Opinion · 11 July 1996 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-306/94 Régie dauphinoise Judgment · 11 July 1996 · France · cites Article 17(2) of the Sixth Directive
C-110/94 INZO Judgment · 29 February 1996 · Belgium · cites Article 17(2) of the Sixth Directive
C-166/94 Pezzullo Molini Pastifici Mangimifici v Ministero delle Finanze Opinion · 26 October 1995 · Italy · cites Article 17(2) of the Sixth Directive
C-291/92 Armbrecht Judgment · 4 October 1995 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-62/93 BP Supergas Judgment · 6 July 1995 · Greece · cites Article 17(2) of the Sixth Directive
C-4/94 BLP Group Judgment · 6 April 1995 · United Kingdom · cites Article 17(2), 17(2)(a) of the Sixth Directive
T-13/94 Century Oil Hellas v Commission Order · 4 July 1994 · Greece · cites Article 17(2)(a), 17(2)(b) of the Sixth Directive
C-63/92 Lubbock Fine Opinion · 30 June 1993 · United Kingdom · cites Article 17(2)(a) of the Sixth Directive
C-333/91 Sofitam Judgment · 22 June 1993 · France · cites Article 17(2) of the Sixth Directive
C-10/92 Balocchi Opinion · 24 March 1993 · Italy
C-20/91 De Jong Judgment · 6 May 1992 · Netherlands · cites Article 17(2) of the Sixth Directive
C-200/90 Dansk Denkavit and Poulsen Trading Opinion · 30 January 1992 · Denmark · cites Article 17(2) of the Sixth Directive
C-97/90 Lennartz Judgment · 11 July 1991 · Germany · cites Article 17(2) of the Sixth Directive
C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 17(2) of the Sixth Directive
C-109/90 Giant Judgment · 19 March 1991 · Belgium · cites Article 17(2) of the Sixth Directive
C-251/88 Commission v Germany Judgment · 23 May 1990 · Germany · cites Article 17(2) of the Sixth Directive
C-342/87 Genius Holding Judgment · 13 December 1989 · Netherlands · cites Article 17(2), 17(2)(a) of the Sixth Directive
C-93/88 Wisselink and Others v Staatssecretaris van Financiën Judgment · 13 July 1989 · Netherlands · cites Article 17(2) of the Sixth Directive
C-50/88 Kühne v Finanzamt München Iil Judgment · 27 June 1989 · Germany · cites Article 17(2) of the Sixth Directive
C-50/87 Commission v France Judgment · 21 September 1988 · France · cites Article 17(2) of the Sixth Directive
C-123/87 Jeunehomme and Others v État belge Opinion · 31 May 1988 · Belgium · cites Article 17(2)(a) of the Sixth Directive
C-165/86 Intiem v Staatssecretaris van Financiën Judgment · 8 March 1988 · Netherlands · cites Article 17(2), 17(2)(a), 17(2)(b), 17(2)(c) of the Sixth Directive
C-138/86 Direct Cosmetics Ltd v Commissioners of Customs and Excise Opinion · 27 January 1988 · United Kingdom
C-295/84 Rousseau Wilmot v Organic Judgment · 27 November 1985 · France · cites Article 17(2) of the Sixth Directive
C-268/83 Rompelman Judgment · 14 February 1985 · Netherlands · cites Article 17(2) of the Sixth Directive
C-42/83 Dansk Denkavit Judgment · 10 July 1984 · Denmark · cites Article 17(2) of the Sixth Directive
C-15/81 Schul Judgment · 5 May 1982 · Netherlands
C-8/81 Becker Judgment · 19 January 1982 · Germany · cites Article 17(2), 17(2)(a) of the Sixth Directive

VAT Committee guidelines on Article 168: 9

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.

Meeting 107 · 8 July 2016 · document 5.2. Article 168 – special arrangements for taxable dealers and their supply of works of art – which costs to allocate to purchase price – treatment of other costs
Meeting 094 · 19 October 2011 · document 6.4 Article 168 – person designated as liable for payment of import VAT – deduction of the VAT paid by representative
Meeting 032 · 25 February 1992 Article 17(2)* – collection of charges for air-navigation services – right of deduction – invoices issued by Eurocontrol
Meeting 029 · 1990-12-17-18 · document I.2. Article 17(2)* – right of deduction – stand-still exclusion – leisure and recreational activities
Meeting 028 · 1990-07-09-10 · document II.5. Article 17(2)* – right of deduction – costs associated with a transfer of shares – exempted transactions exempt under Article 13(B)(d)(5)*
Meeting 027 · 1989-12-11-12 · document II.4. Article 17(2)* – right of deduction – purchase, repair, maintenance and renovation of housing – employees, directors and members of business or sole traders – exclusive private use
Meeting 024 · 1988-11-14-15 · document d) Article 17(2)* – right of deduction – holding companies with no taxable transactions
Meeting 010 · 1980-10-23-24 · document I.a) Article 17(2)* – right of deduction – system of deductions to be applied in the banking and financial fields
Meeting 008-009 · 1980-05-06-07 1980-06-04 · document II.h) Article 17(2)* – right of deduction – system of deductions to be applied in the banking and financial fields

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