X Holding BV v Staatssecretaris van Financien etc: ECJ 28 Jan 2010

Europa VAT Article 11(4) of the Second Directive Article 6(2) and Article 17(2) and (6) of the Sixth Directive Right to deduct input tax Exclusions by national rules prior to the Sixth Directive Amendment of the rules after the entry into force of the Sixth Directive Use of goods and services for the private purposes of the taxable person.

Citations:

C-33/09, [2010] EUECJ C-33/09 – O, [2010] EUECJ C-33/09

Links:

Bailii, Bailii

European, VAT

Updated: 13 August 2022; Ref: scu.396585