LON (87/625)

No. 4549

Decision given 6 February 1990.

Input tax – Clawback of input tax reclaimed where exempt supply made before taxable supply – Whether contrary to EC law – Conditions for extension of intending trader registration – Whether contrary to EC law – EC Sixth Council Directive, art. 17 – VAT (General) Regulations 1980, reg. 6(4).

  The issue was whether the ‘first supply rule’ conformed with the EC Sixth Directive and whether, if not, the appellant was entitled to deduct input tax on supplies made to it as an intending trader despite having made exempt supplies before it made taxable ones.

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