Judgment_paragraph 56 · Commission of the European Communities v Kingdom of the Netherlands (C-338/98)

56The fact remains, however, that, in the absence of intervention by the Community legislature, the system for deduction of VAT which it has created, as defined by the Sixth Directive, does not provide any basis for a right entitling taxable persons to deduct VAT in the circumstances referred to in Article 23 of the implementing decree of 12 August 1968 or enable any detailed rules for the application of such a right to be established (see, by analogy, Case C-165/88 ORO Amsterdam Beheer and Concerto [1989] ECR 4081, paragraphs 16, 22, 23 and 24).

Commission of the European Communities v Kingdom of the Netherlands (C-338/98)

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