Article 182 Directive 2006/112/EC

Rules governing exercise of the right of deduction

Title X · Deductions › Chapter 4 · Rules governing exercise of the right of deduction

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Text of Article 182

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

Case law on Article 182: 15 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 182 of Directive 2006/112/EC, most recent first.

1. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland
2. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary
3. C-429/23 NARE-BG Judgment · 12 September 2024 · Bulgaria
4. C-194/21 Staatssecretaris van Financiën (Time-barring of the right to deduct) Judgment · 7 July 2022 · Netherlands
5. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
6. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany
7. C-80/20 Wilo Salmson France Opinion · 22 April 2021 · Romania
8. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021
9. C-133/18 Sea Chefs Cruise Services Opinion · 17 January 2019 · France
10. C-81/17 Zabrus Siret Judgment · 26 April 2018 · Romania
11. C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Portugal
12. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
13. C-332/15 Astone Judgment · 28 July 2016 · Italy
14. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal
15. C-284/11 EMS-Bulgaria Transport Judgment · 12 July 2012 · Bulgaria

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