Right to deduct VAT paid on the supply of fuel to employees.
The Court decided that by granting taxable persons the right to deduct VAT on certain supplies of fuel to non-taxable persons in conditions that do not ensure that the VAT deducted attaches solely to fuel used for the purposes of the taxable person’s taxable transactions, the UK VAT law is incompatible with Article 17(2)(a) of the Sixth Directive. Read the full text.
