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European Commission v UK (Case C-582/08), European Court of Justice
The European Commission asserted that by denying the recovery of input VAT for certain financial and insurance transactions carried out by businesses not established in the EU, the UK had not complied with articles 169 to 171 of the VAT directive (2006/112/EC) and article 2(1) of the 13th Directive.
The European Court of Justice said UK legislation complied with article 2(1), the wording of which was clear and precise.
The EC’s action was dismissed.
