Court of Justice 10 March 2005, C-204/03 (Commission of the European Communities v Kingdom of Spain.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. This action, brought pursuant to Article 226 EC, seeks a declaration that, by limiting the right to deduct value added tax (‘VAT’) of taxable persons in receipt of subsidies intended to fund their activities, the Kingdom of Spain has failed to fulfil its obligations under Community law and, in particular, under Articles 17 and 19