Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques (C-299/20)

Judgment of 30 Sept 2021

law://eu/cjeu/2020/c-299-20/para_31@2026-11-12

31It should also be noted that the taxation scheme provided for in Article 392 of the VAT Directive constitutes a derogation from the general scheme of that directive and must, therefore, be interpreted strictly. However, that does not mean that the terms used to define that derogating regime must be construed in such a way as to deprive it of its effects. The interpretation of those terms must be consistent with the objectives pursued by that arrangement and with the requirements of tax neutrality (see, by analogy, judgment of 29 November 2018, Mensing, C‑264/17, EU:C:2018:968, paragraphs 22 and 23 and the case-law cited).

Icade Promotion SAS v Ministère de l'Action et des Comptes Publiques (C-299/20)

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