Garage Molenheide and others v Belgische Staat: ECJ 18 Dec 1997

ECJ Scope of directive – Right to deduction of VAT – Retention of balance of VAT due – Principle of proportionality.

Citations:

C-286/94, [1997] EUECJ C-286/94, [1998] STC 126

Links:

Bailii

Statutes:

Sixth Directive 77/388/EEC

Cited by:

Cited – UK Tradecorp Ltd, Regina (on the Application of) v Commissioners for Customs and Excise Admn 10-Nov-2004
The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 03 June 2022; Ref: scu.161450