Blv Wohn-Und Gewerbebau Gmbh v Finanzamt Ludenscheid: ECJ 13 Dec 2012

ECJ Taxation – Sixth VAT Directive – Decision 2004/290/EC – Manner in which a Member State applies a derogating measure – Authorisation – Article 2, point (1) – ‘Construction work’ – Interpretation – Supplies of goods covered – Possibility for the derogating measure to be applied only in part – Restrictions

Citations:

C-395/11, [2012] EUECJ C-395/11

Links:

Bailii

Statutes:

Decision 2004/290/EC

Jurisdiction:

European

VAT

Updated: 07 December 2022; Ref: scu.468762