According to the press release published on the website of the CJEU: “abusive practice within the meaning of the case-law stemming from the judgment of the Court of Justice in Halifax (…)are prohibited, as resulting from that case-law, requires abusive measures to be redefined in accordance with reality, even in the absence of national legislation transposing that principle”. In addition, “the principle in question displays the general, comprehensive character which is naturally inherent in general principles of EU law. Consequently, it may be relied on against a taxable person to refuse him, inter alia, the right to exemption from VAT, even in the absence of provisions of national law providing for such refusal”.

Access here to the full texto of the CJEU press release.

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