Judgment_paragraph 36 · CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-396/20)

36Like the right to deduct, the right to a refund is a fundamental principle of the common system of VAT established by EU legislation (judgment of 11 June 2020, CHEP Equipment Pooling, C‑242/19, EU:C:2020:466, paragraph 53), and, in principle, may not be limited. That right is exercisable immediately in respect of all the taxes charged on input transactions (judgment of 18 November 2020, Commission v Germany (VAT refund – Invoices), C‑371/19, not published, EU:C:2020:936, paragraph 79). The deduction system, and accordingly the refund system, is intended to relieve the operator entirely of the burden of the VAT due or paid in the course of all his or her economic activities. The common system of VAT therefore ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves, in principle, subject to VAT (judgment of 21 March 2018, Volkswagen, C‑533/16, EU:C:2018:204, paragraph 38 and the case-law cited).

CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-396/20)

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