Opinion of Advocate General Szpunar delivered on 3 May 2018.

Commissioners for Her Majesty's Revenue and Customs v Volkswagen Financial Services (UK) Ltd.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 168 and 173 — Deduction of input tax — Vehicle hire purchase transactions — Goods and services used for both taxable transactions and exempt transactions — Origin and scope of the right to deduct — Proportional deduction.#Case C-153/17.
Opinion of Advocate General Szpunar delivered on 3 May 2018