Article 168
In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries out these transactions, to deduct the following from the VAT which he is liable to pay:
(a)
the VAT due or paid in that Member State in respect of supplies to him of goods or services, carried out or to be carried out by another taxable person;
(b)
the VAT due in respect of transactions treated as supplies of goods or services pursuant to Article 18(a) and Article 27;
(c)
the VAT due in respect of intra-Community acquisitions of goods pursuant to Article 2(1)(b)(i);
(d)
the VAT due on transactions treated as intra-Community acquisitions in accordance with Articles 21 and 22;
(e)
the VAT due or paid in respect of the importation of goods into that Member State.
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
Who
Country
What they wrote
Christian AMAND
BE
taxable person making use of this special scheme may not declare in the VAT return of that scheme the VAT deductible pursuant to article 168 and will not be entitle to deduct VAT in the VAT return filed up in this regime. He will have to deduct the input ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.