Judgment_paragraph 44 · European Commission v Republic of Hungary (C-274/10)

44Second, it must be observed that the existence of the right to deduct is covered by Articles 167 to 172 of Directive 2006/112 in the Chapter headed ‘Origin and scope of right of deduction’, whereas Articles 178 to 183 of the directive relate only to the conditions for the exercise of that right (see, to that effect, Case C-338/98 Commission v Netherlands [2001] ECR I-8265, paragraph 71, and Case C-152/02 Terra Baubedarf-Handel [2004] ECR I-5583, paragraph 30).

European Commission v Republic of Hungary (C-274/10)

Key facts

History · 1 version

Connections