No. 17,680

Decision given on 30 May 2002 by Dr Brice (Chairman).

Tax avoidance scheme – Motor cars – Circular series of transactions within a group of companies for the purpose of obtaining full input tax credit and paying output tax only on the margin – Application for refund of VAT made by appellant under Directive 79/1072, the eighth VAT directive – Whether transactions were economic activities – Whether applications were an abuse of rights by the appellant.

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