ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 77/388/EEC – Third subparagraph of Article 17(5) – Field of application – Deduction of input tax – Goods and services used for both taxable and exempt transactions (mixed-use goods and services) – Determination of the assignation of goods and services purchased for the construction, use, conservation and maintenance of a building that serves to carry out, in part, transactions in respect of which VAT is deductible and, in part, transactions in respect of which VAT is not deductible – Amendment of the national legislation laying down the method of calculating the deductible proportion – Article 20 – Adjustment of deductions – Legal certainty – Legitimate expectations
C-332/14, [2016] EUECJ C-332/14, ECLI:EU:C:2016:417
Bailii
Directive 77/388/EEC 17(5)
European, VAT
Updated: 01 November 2021; Ref: scu.565637
