Fazenda Publica v Banco Mais: ECJ 10 Jul 2014

ECJ Judgment – Taxation – VAT – Directive 77/388/EEC – Article 17(5), third subparagraph, point (c) – Article 19 – Deduction of input tax – Leasing transactions – Mixed use goods and services – Rule for determining the amount of the VAT deduction – Derogation – Conditions)

L. Bay Larsen, P
C-183/13, [2014] EUECJ C-183/13
Bailii
Directive 77/388/EEC 17(5)

European, VAT

Updated: 16 December 2021; Ref: scu.534092