Lease Plan Luxembourg v Belgische Staat: ECJ 7 May 1998

ECJ Judgment – Sixth VAT Directive – Car-leasing services – Fixed establishment – Rules governing reimbursement of VAT to taxable persons not established in the territory of the State – Principle of non-discrimination

Citations:

C-390/96, [1998] EUECJ C-390/96, [1998] ECR I-2553

Links:

Bailii

European, VAT

Updated: 03 June 2022; Ref: scu.161999