H&I 2026/108:Randstad España. Exclusion from input VAT deduction upon accession. Court of Justice

H&I 2026/108

Randstad España. Exclusion from input VAT deduction upon accession. Court of Justice

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Essentie

Judgment of the Court of Justice in the case Randstad España. The second paragraph of Article 176 of Council Directive 2006/112/EC must be interpreted as not precluding national legislation which enters into force on the date of the concerned Member State’s accession to the European Union, and which introduces an exclusion from the right to deduct input value added tax in respect of expenditure for the acquisition of goods and services, such as tickets to attend sporting events, intended to show appreciation for clients, customers, salaried employees or third parties.

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