ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value Added Tax – Sixth Council Directive 77/388/EEC – Right to deduction – Decision 2004/817/EC – Legislative provision of a Member State – Expenditure on goods and services – Extent of use of goods or services for non-economic purposes greater than 90% of total use – Exclusion of the right to deduct
ECLI:EU:C:2016:687, [2016] EUECJ C-400/15
Bailii
European
VAT
Updated: 23 January 2022; Ref: scu.569366