Judgment_paragraph 21 · HF v Finanzamt Bad Neuenahr-Ahrweiler (C-374/19)

21Under the common system of VAT, only the input taxes on goods or services used by a taxable person for his taxed transactions may be deducted. The deduction of input taxes is linked to the collection of output taxes. Where goods or services acquired by a taxable person are used for the purposes of transactions that are exempt or do not fall within the scope of VAT, no output tax can be collected or input tax deducted (see, to that effect, judgment of 11 April 2018, SEB bankas, C‑532/16, EU:C:2018:228, paragraph 38).

HF v Finanzamt Bad Neuenahr-Ahrweiler (C-374/19)

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