Regie dauphinoise: ECJ 11 Jul 1996

Value added tax – Interpretation of Article 19(2) of the Sixth Directive 77/388/EEC – Deduction of input tax – Incidental financial transactions – Calculation of the deductible proportion.

[1996] ECR I-3695, C-306/94, [1996] EUECJ C-306/94
Bailii
European

VAT

Updated: 18 December 2021; Ref: scu.161466