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.

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