21Furthermore, it follows from the case-law that specific rules must be complied with by the Member States in implementing the right to reimbursement of excess VAT arising from Article 183 of the VAT Directive, interpreted in the light of the general context and principles governing VAT. The right of taxable persons to deduct the VAT they have already paid on goods purchased and services received as inputs from the VAT which they are liable to pay is a fundamental principle of the common system of VAT established by the relevant European Union legislation. That right is an integral part of the VAT scheme and as a general rule may not be limited. That right is exercisable immediately in respect of all the taxes charged on transactions relating to inputs (Enel Maritsa Iztok 3, paragraphs 30 to 32 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.