The Court of Justice of the European Union (CJEU) published Attorney General (AG) Maciej Szpunar’s findings relating to Case C-153/17 Volkswagen Financial Services (UK) Ltd on 3 May 2018. The case involves measuring the deductible portion of input tax on overall costs in companies that generate revenues from hire purchases. This article explores the AG’s findings, which are likely to significantly affect the VAT treatment of those supplies and procedures for deducting input tax, if the CJEU upholds them.