European Court of Justice, “Grundstücksgemeinschaft Kollaustraße 136,” Case C-9/20 – Right to Deduct Input VAT Arises When VAT Becomes Chargeable

The European Court of Justice (ECJ) has ruled that Article 167 of Council Directive 2006/112/EC of 28 November 2006, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as meaning that the right of input tax deduction arises at the time the transaction takes place.