Due to its general nature, the principle of the prohibition on abusive practices in the sphere of value-added tax (VAT) can be relied upon against a taxpayer in the absence of a national rule giving it effect, even if the facts of the case pre-dated the case-law establishing it, the Court of Justice of the European Union stated in a judgment returned on Wednesday 22 November (case C-251/16).
The case concerns the VAT claimed by the Irish tax authorities against three former co-owners of a...