VDP Dental Laboratory v Staatssecretaris van Financien: ECJ 4 Sep 2014

ECJ Advocate General’s Opinion – Taxation – VAT – Exemption of acquisitions of goods- Article 140 a) and b) of Directive 2006/112 / EC – Exemption of imports of goods – Article 143 a) of Directive 2006 / 112 / – Applicability of exemptions dentures whose supply is exempt pursuant to Article 132, paragraph 1, e) of Directive 2006/112 / EC – Deduction of input tax – Article 17, paragraph 2 a) as amended by Article 28f 1 of the Sixth Directive 77/388 / – Direct effect – Right to deduct input tax in case of transactions exempted by the law national in violation of EU law

Judges:

Juliane Kokott AG

Citations:

C-144/13, [2014] EUECJ C-144/13 – O, ECLI: EU: C: 2014, 2163

Links:

Bailii

Statutes:

Directive 2006/112

Jurisdiction:

European

Cited by:

Opinion – VDP Dental Laboratory v Staatssecretaris van Financien ECJ 26-Feb-2015
Reference for a preliminary ruling – Value added tax – Deductions – Exemptions – Supplies of dental prostheses . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 July 2022; Ref: scu.536494