Article 289 Directive 2006/112/EC
Exemptions
Title XII · Special schemes › Chapter 1 · Special scheme for small enterprises › Section 2 · Exemptions
Open in the compendium4 cases ↓
Text of Article 289
Taxable persons exempt from VAT shall not be entitled to deduct VAT in accordance with Articles 167 to 171 and Articles 173 to 177, and may not show the VAT on their invoices.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 289: 4 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 289 of Directive 2006/112/EC, most recent first.
- C-171/23 UPCAFFE Opinion · 16 May 2024 · Croatia
- C-566/16 Vámos Opinion · 23 November 2017 · Hungary
- C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria
- C-97/09 Schmelz Opinion · 17 June 2010 · Austria