Judgment_paragraph 23 · Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge (C-316/18)

23However, under Article 168 of the VAT Directive, in order to have a right of deduction, it is necessary, first, that the person concerned be a ‘taxable person’, within the meaning of that directive, and, second, that the goods or services relied on to confer entitlement to that right be used by the taxable person for the purposes of his taxed output transactions, and that, as inputs, those goods or services be supplied by another taxable person (judgment of 5 July 2018, Marle Participations, C‑320/17, EU:C:2018:537, paragraph 26 and the case-law cited).

Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge (C-316/18)

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