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Judgment of the Court (Fifth Chamber) of 29 April 2004.
Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Article 17(1) and Article 18(1) and (2) - Right to deduct input VAT - Conditions of exercise.
Case C-152/02.
ECLI identifier: ECLI:EU:C:2004:268
- CELEX number:
- 62002CJ0152
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 29/04/2004
Opinion of Advocate General Stix-Hackl delivered on 16 October 2003.
Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Article 17(1) and Article 18(1) and (2) - Right to deduct input VAT - Conditions of exercise.
Case C-152/02.
ECLI identifier: ECLI:EU:C:2003:557
- CELEX number:
- 62002CC0152
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 16/10/2003
Domain: All, CELEX number: 62002C?0152, Search language: German