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Hausgemeinschaft Jorg und Stefanie Wollny v Finanzamt Landshut: ECJ 14 Sep 2006

Europa Sixth VAT Directive – Article 11A(1)(c) – Use of property forming part of the assets of a business for private purposes by a taxable person – Treatment of that use as a supply of services for consideration – Determination of the taxable amount – Definition of full cost to the taxable person of providing those services.

Citations:

C-72/05, [2006] EUECJ C-72/05, [2006] ECR I-8297, [2008] STC 1617

Links:

Bailii

Jurisdiction:

European

Cited by:

CitedRevenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 May 2022; Ref: scu.245122

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