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News - tax cases

15 January 2007
Categories: Tax cases
Administration de l'enregistrement et des domaines v Eurodental SARL (Case C-240/05); Shaw v CRC

Dental problem

The company established in Luxembourg wished to deduct the input VAT on dental prosthesis goods and services it supplied to customers in Germany. The claim was refused on the basis that the Luxembourg law implementing Article 13(A)(1)(e) of the Sixth Directive and exempting dental prosthesis supplies took precedence over the law implementing Article 17(3)(b) before the amended version which had to be transposed into national law by January 1993 and after the amended version. The matter was referred to the European Court of Justice.
The European Court of Justice said that a transaction which was exempt within the Member State under Article 13(A)(1)(e) did not give rise to the right to deduct VAT under Article 17(3)(b) regardless of it being with another EU country and the VAT system in the destination country.
Administration de l'enregistrement et des domaines v Eurodental SARL (Case C-240/05)...

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