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VAT Directive — Article 167

The article's text

Article 167 A right of deduction shall arise at the time the deductible tax becomes chargeable.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
EU citizen
WhoCountryWhat they wrote
Christian AMANDBEof transactions have totally different functions ie the first one’s monitoring and the others actual collection of the tax. 276 Article 167 of the Directive 2006/112/EC 277 On this issue see also EuroCommerce, Feedback: Commission Proposal 29 March 2023 p. 2 ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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