Gemeente Leusden and Another v Staatssecretaris van Financien: ECJ 29 Apr 2004

(Judgment) Turnover taxes – Common system of value added tax – Article 17 of the Sixth Directive 77/388/EEC – Deduction of input tax – Amendment of national legislation withdrawing the right to opt for taxation of lettings of immovable property – Adjustment of deductions – Application to current leases

Citations:

C-487/01, [2004] EUECJ C-487/01, [2004] ECR I-5337, [2007] STC 776, [2006] BVC 740, [2006] BTC 5670

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 10 June 2022; Ref: scu.196662