Press Release: Judgments of the Court of Justice in Cases C-255/02, C-419/02 and C-223/03. Halifax PLC and Others, BUPA Hospitals Ltd and Others, and University of Huddersfield v Commissioners of Customs & Excise. The sixth VAT Directive does not grant a taxable person any right to deduct input VAT where the transactions from which that right derives constitute an abusive practice