Luxembourg, 24/02/2006 (Agence Europe) - The European Court of Justice has published its judgements in VAT cases involving Halifax PLC, BUPA Hospitals and Huddersfield University. It rules that the Sixth VAT Directive does not grant a taxable person any right to deduct input VAT where the transactions from which the right derives constitute an abusive practice. In a press release, the Court 'emphasised that no-one is entitled to exploit Community provisions fraudulently or abusively. That...