Le Credit Lyonnais v Ministre Du Budget, Des Comptes Publics et De La Reforme De L’Etat: ECJ 12 Sep 2013

ECJ Value added tax – Sixth Directive 77/388/EEC – Articles 17 and 19 – Deduction of input tax paid – Use of goods and services for both taxable and exempt transactions – Proportional deduction – Calculation of the proportion – Branches established in other Member States and in third States – Not taking their turnover into account

C-388/11, [2013] EUECJ C-388/11
Sixth Directive 77/388/EEC

European, VAT

Updated: 20 November 2021; Ref: scu.515253