Commission of the European Communities v United Kingdom

Subject Matter

REVENUE — Value added tax — Deductibility of input tax — Traders not established in European Union not permitted under United Kingdom law to recover input tax in respect of insurance and financial transactions — Whether United Kingdom failing properly to implement European Union law — Council Directive 86/560/EEC, art 2(1) — Council Directive 2006/112/EC, art 169(c)

(Case C-582/08); [2010] STC 2364

EUROPEAN UNION — Failure of a member state to fulfil obligations — Value-added tax -Directive 2006/112/EC — Articles 169 to 171 — Thirteenth Directive 86/560/EEC — Article 2 — Refund — Taxable person not established in the European Union — Insurance transactions — Financial transactions

(Case C-582/08); EU:C:2010:429; [2010] STC 2364, ECJ