Most favoured?
The claimant provided flight security services in the Czech Republic. It had recourse to training courses in Germany, which in 2002 were subject to German VAT. The claimant applied for a VAT refund but this was denied on the ground that under German turnover tax law, a non EC trader could only be credited with input tax if there was no turnover tax in its country or, if there was such a tax, it was credited to undertakings established in Germany. At the relevant time, the Czech Republic did not grant input tax refunds to German traders.
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