Centralan Property v Commissioners of Customs and Excise (Taxation): ECJ 15 Dec 2005

ECJ Sixth VAT Directive – Article 20(3) – Capital goods – Deduction of input tax – Adjustments of deductions – Immovable property – Disposal by means of two connected transactions, one exempt, the other taxable – Apportionment.

Citations:

C-63/04, [2005] EUECJ C-63/04

Links:

Bailii

European, VAT

Updated: 04 July 2022; Ref: scu.236389