(Judgment) Failure by a Member State to fulfil its obligations – Article 17(2) and (6) of the Sixth VAT Directive – Deductibility of tax on the acquisition of vehicles used to carry out taxable transactions – Limitation to vehicles used exclusively for driving instruction
C-345/99, [2001] EUECJ C-345/99, ECLI:EU:C:2001:334, [2001] ECR I-4493, [2003] STC 372, [2003] BTC 5092, [2003] BVC 148
Bailii
European
VAT
Updated: 26 January 2022; Ref: scu.162773