Edita Hajnišová Slávka Gunárová


Since the adoption of the system of value added tax in 1960´s and 1970´s by states forming European Communities, the right of deduction of input tax has formed a fundamental part of the mechanism of value added tax. Despite its apparent simplicity this right raises many questions and is a subject of various interpretations by taxpayers as well as by tax authorities of the Member States. From this reason, deduction of input tax has been an issue often resolved by the Court of Justice of the European Union, whose decisions have been shaping the legislation on VAT to a significant extent. Therefore, studying the case law of ECJ in this area is of great importance for academics as well as for legal practitioners and despite the vast amount of its decisions concerning the right of deduction, exploring the correct interpretation of this right can be considered to be a never - ending story.