“…(Case C-277/09) [2011] STC 345). The reason, as the court explained in that case at paras 51-52, is that this is a choice inherent in a scheme of taxation that is designed to…”
“…Another case in which the CJEU has held that the principle of abuse of law was not engaged is Case C-277/09, Revenue and Customs Commissioners v RBS Deutschland Holdings GmbH [2011] STC 345, on a reference from the Inner House of the Court of Session. In that case, a…”
“…ough the object and effect is to allow the deduction of input tax without the payment of output tax: Revenue and Customs Comrs v RBS Deutschland Holdings GmbH (Case C-277/09) [2011] STC 345. The reason, as the court explained in that case at paras. 51-52, is that this is a choice inherent in a scheme of taxation that is designed to…”