Court of Justice 20 May 2010, C-582/08 (European Commission v United Kingdom of Great Britain and Northern Ireland.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The present infringement action concerns the right of third‑country persons established outside the European Union, providing financial and insurance services to customers who are likewise outside the EU, to deduct or refund input VAT on goods and services obtained in the EU. 2.