La no limitación del derecho a la deducción del IVA en aras a garantizar el principio de neutralidad: la STJUE de 4 de octubre de 2024, C-475/23

Abstract

This judgment elaborates on the interpretation given by the Court of Justice of the European Union to Article 168.a) of the VAT Directive. Accordingly, the right to deduct cannot be denied when some formal requirements are not met nor when there is a direct and immediate relationship between an operation for which VAT is input and another operation for which VAT is charged. With this judgment, the CJEU reinforces the principle of neutrality in VAT.