Chapter 10

A right of deduction shall arise at the time the deductible tax becomes chargeable.

In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in…

In addition to the deduction referred to in Article 168, the taxable person shall be entitled to deduct the VAT referred to therein in so far as the…

All taxable persons who, within the meaning of Article 1 of Directive 79/1072/EEC (1), Article 1 of Directive 86/560/EEC (2) and Article 171 of this…

1. VAT shall be refunded to taxable persons who are not established in the Member State in which they purchase goods and services or import goods…

1. Any person who is regarded as a taxable person by reason of the fact that he supplies, on an occasional basis, a new means of transport in…

1. In the case of goods or services used by a taxable person both for transactions in respect of which VAT is deductible pursuant to Articles 168…

1. The deductible proportion shall be made up of a fraction comprising the following amounts:

1. The deductible proportion shall be determined on an annual basis, fixed as a percentage and rounded up to a figure not exceeding the next whole…

The Council, acting unanimously on a proposal from the Commission, shall determine the expenditure in respect of which VAT shall not be deductible…

After consulting the VAT Committee, each Member State may, for cyclical economic reasons, totally or partly exclude all or some capital goods or…

In order to exercise the right of deduction, a taxable person must meet the following conditions:

The taxable person shall make the deduction by subtracting from the total amount of VAT due for a given tax period the total amount of VAT in respect…

Member States may authorise a taxable person to make a deduction which he has not made in accordance with Articles 178 and 179.

Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Articles 220 to 236 to make the deduction…

Member States shall determine the conditions and detailed rules for applying Articles 180 and 181.

Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which…

The initial deduction shall be adjusted where it is higher or lower than that to which the taxable person was entitled.

1. Adjustment shall, in particular, be made where, after the VAT return is made, some change occurs in the factors used to determine the amount to be…

Member States shall lay down the detailed rules for applying Articles 184 and 185.

1. In the case of capital goods, adjustment shall be spread over five years including that in which the goods were acquired or manufactured.

1. If supplied during the adjustment period, capital goods shall be treated as if they had been applied to an economic activity of the taxable person…

For the purposes of applying Articles 187 and 188, Member States may take the following measures:

For the purposes of Articles 187, 188, 189 and 191, Member States may regard as capital goods those services which have characteristics similar to…

If, in any Member State, the practical effect of applying Articles 187 and 188 is negligible, that Member State may, after consulting the VAT…

Where a taxable person transfers from being taxed in the normal way to a special scheme or vice versa, Member States may take all measures necessary…