EspañolThe prohibition of abusive practices in the sphere of VAT is applicable regardless of a national measure giving effect to it in Member States24/11/2017
According to the press release published on the website of the CJEU: “abusive practice within the meaning of the case-law stemming from the judgment of the Court of Justice in Halifax (…)are prohibited, as resulting from that case-law, requires abusive measures to be redefined in accordance with reality, even in the absence of national legislation [...]