ECJ ruling raises threshold for denying EU companies VAT deductions Joe Dalton July 11 2012 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email The ECJ has issued a judgment that shifts the burden of proof onto tax authorities in instances where taxpayers are denied VAT credit. Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login