- Only applies where input deduction was blocked under the relevant law

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"[26] In the circumstances the answer to the first question must be that the provisions of Article 13B(c) of the Sixth Directive are to be construed as meaning that they do not preclude a national law which imposes VAT on transactions by which a taxable person, after having used them for the purposes of its business, resells goods on the acquisition of which, by virtue of Article 17(6), value added tax did not become deductible, even where that acquisition, made from taxable persons who could not declare VAT, did not, for that reason, give rise to a right to deduct." (Jyske C-280/04)

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