Fundamental freedoms and VAT: an analysis based on the Credit Lyonnais case

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In the Credit Lyonnais case, the CJEU concluded that the proportion of input VAT deduction on mixed-use goods and services is to be calculated by taking into account the output supplies carried out by establishments located within the same territory only. This interpretation of the VAT Directive leads to a different treatment of domestic and foreign branches and is, hence, questionable in the light of the freedom of establishment. This paper analyses the impact of the fundamental freedoms on VAT law in general and possible reasons behind the interpretation chosen by the Court in the Credit Lyonnais case more specifically.
Original languageEnglish
Pages (from-to)100-128
JournalWorld Journal of VAT/GST Law
Issue number2
Publication statusPublished - 2018

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law
  • 505003 European law

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