*Idexx Laboratoires Italia Srl v Agenzia delle Entrate

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding that arts 18(1)(d) and 22 of Sixth Council Directive (EEC) 77/388 had to be interpreted as containing formal (not substantive) requirements relating to the right to deduct, failure to comply with which, in circumstances such as those at issue in the main proceedings, could not result in the loss of that right.

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