Opinion Statement FC 2/2019 Concerning the Implications of the Decision of the Court of Justice of the European Union in Iberdrola (Case C-132/16) on Input Tax Deductions

This CFE Opinion Statement, submitted to the European Institutions on 24 July 2019, discusses the implications of the decision of the Court of Justice of the European Union in Iberdrola (Case C-132/16). It seeks to analyse why the right to deduct input tax should not be unduly restricted.