Article 44 - Tax Deduction Principle

The Taxable Person may deduct from the Tax Due and Payable by him in a Member State the value of Deductible Tax borne in the same State in the course of making Taxable Supplies.

The right to make a deduction arises when a Deductible Tax is due pursuant to this Agreement.

A Customer who is obligated to pay Tax pursuant to the reverse charge mechanism may deduct Deductible Tax related thereto provided that he has declared the Tax Due under Article 41(2) of this Agreement.

Each Member State shall determine the terms and provisions for Tax deduction.