Kittel v Belgium; Belgium v Recolta Recycling SPRL (Joined Cases C-439/04 and C-440/04).  BVC 559
European Court of Justice (Third Chamber).
A Rosas, President of the Chamber, J-P Puissochet, S von Bahr (Rapporteur), U Lõhmus and A Ó Caoimh, JJ, D Ruiz-Jarabo Colomer, Advocate General.
Judgment delivered 6 July 2006.
Value added tax – Deduction of input tax – ‘Carousel’ fraud – Abuse of rights – Transactions effected with sole aim of obtaining unlawful tax advantage – Loss of right to deduct – Contract of sale incurably void under domestic law – Council Directive 77/388, art. 17.