Article 171a Directive 2006/112/EC
Origin and scope of right of deduction
Title X · Deductions › Chapter 1 · Origin and scope of right of deduction
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Text of Article 171a
Member States may, instead of granting a refund of VAT pursuant to Directives 86/560/EEC or 2008/9/EC on those supplies of goods or services to a taxable person in respect of which the taxable person is liable to pay the tax in accordance with Articles 194 to 197 or Article 199, allow deduction of this tax pursuant to the procedure laid down in Article 168. The existing restrictions pursuant to Article 2(2) and Article 4(2) of Directive 86/560/EEC may be retained.
To that end, Member States may exclude the taxable person who is liable to pay the tax from the refund procedure pursuant to Directives 86/560/EEC or 2008/9/EC.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 171a: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 171a of Directive 2006/112/EC, most recent first.
- C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
VAT Committee guidelines on Article 171a: 2
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 016 · 1983-11-30 1983-12-01 · document II.e) Article 17(4)* – person liable – refund instead of deduction – whether or not occasional transactions
- Meeting 014 · 1982-06-23-24 · document b) Article 17(4)* – installation of goods – related expenditure – concept of non-established taxable person – right of deduction rather than refund