Gemeente Leusden: ECJ 29 Apr 2004

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-7/02, [2004] EUECJ C-7/02, [2004] STI 1199

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 27 November 2022; Ref: scu.213796