Council Directive 2006/112/EC Article 172a
Title X: Deductions
Chapter 1: Origin and scope of right of deduction
Article 172a [with effect from 1.7.2028] [1]
Where a taxable person is deemed to have received and supplied services in accordance with Article 28a, those supplies shall not affect the right of deduction of that taxable person, regardless of whether VAT is deductible in respect of those supplies.
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zur Änderungsdokumentation
CAAAE-23889
1According to Art. 3 No 6 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, ) Art. 172a – italic – will be inserted with effect from .