VAT has become more and more an area of legality, no longer regarded as a distant redoubt of lawyers, only treated by “technicians”. In that regard, questions relating to the right to deduct give rise to numerous problems, not only at the level of the Tax Authorities, but also at the level of case-law.

The present open class intends to address some of these problems, on a jurisprudential and critical basis, but without forgetting the theoretical framework necessary for a good understanding of the issues.