V3.401 The entitlement to deduct VAT as input tax
A taxable person1 may have an obligation:
- Ìý
(a)ÌýÌýÌýÌý to pay VAT to his suppliers, or
- Ìý
(b)ÌýÌýÌýÌý to account for VAT direct to HMRC:
- Ìý
- Ìý
(i)ÌýÌýÌýÌý on imports2
- Ìý
(ii)ÌýÌýÌýÌý on acquisitions when operating under the Northern Ireland protocol3
- Ìý
(iii)ÌýÌýÌýÌý under the reverse charge procedure4, or
- Ìý
(iv)ÌýÌýÌýÌý on deemed supplies5
If this tax is input tax or is treated as input tax, all or part of it may be recovered from HMRC by way of a deduction from any output tax due to them ('input tax credit')6. If not, it may be recoverable from HMRC or the appropriate authority in an EU member state by way of a claim for refund or repayment. The ECJ has held7 that, despite the provisions of Directive 2006/112/EC, art 1838, 'by precluding the refund of a VAT excess where the consideration,
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