KPMG Germany Webpage
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1. Introductory
In its judgement of 19 September 2000, the European Court of Justice (ECJ) held that it is impermissible for the national law of a Member State to deny the input tax credit (ITC) on purchases of accommodations, food, hospitality, and entertainment (joined cases C-177/99 - Ampafrance and C-181/99 Sanofi Synthelabo, hereinafter collectively Ampafrance – IStR 2000, 655). The case decided involved the denial of an input tax deduction under French law. The French provisions are, however, comparable in most respects to the limitations on input tax deductions in force in Germany since 1 April 1999.
