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

Spies, Karoline (2018) Fundamental freedoms and VAT: an analysis based on the Credit Lyonnais case. World Journal of VAT/GST Law, 6 (2). pp. 100-128. ISSN 2048-8432

Available under License Creative Commons: Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0).

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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.

Item Type: Article
Keywords: Tax law, VAT, EU law, fundamental freedoms
Divisions: Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Version of the Document: Published
Depositing User: ePub Administrator
Date Deposited: 22 May 2018 11:02
Last Modified: 11 Nov 2018 14:24
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