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Case C-371/07: Judgment of the Court (Fourth Chamber) of 11 December 2008 (reference for a preliminary ruling from the Vestre Landsret — Denmark) — Danfoss A/S, AstraZeneca A/S v Skatteministeriet (Sixth VAT Directive — Article 6(2) — Supplies of services carried out free of charge by a taxable person for purposes other than those of his business — Right to deduct VAT — Second subparagraph of Article 17(6) — Member States' option to retain exclusions from the right to deduct which were provided for under their national laws when the Sixth Directive came into force)
- CELEX number:
- 62007CA0371
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 11/12/2008
- Number of pages:
- 1
Judgment of the Court (Fourth Chamber) of 11 December 2008.
Danfoss A/S and AstraZeneca A/S v Skatteministeriet.
Reference for a preliminary ruling: Vestre Landsret - Denmark.
Sixth VAT Directive - Article 6(2) - Supplies of services carried out free of charge by a taxable person for purposes other than those of his business - Right to deduct VAT - Second subparagraph of Article 17(6) - Member States’ option to retain exclusions from the right to deduct which were provided for under their national laws when the Sixth Directive came into force.
Case C-371/07.
ECLI identifier: ECLI:EU:C:2008:711
- CELEX number:
- 62007CJ0371
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 11/12/2008
Opinion of Advocate General Sharpston delivered on 23 October 2008.
Danfoss A/S and AstraZeneca A/S v Skatteministeriet.
Reference for a preliminary ruling: Vestre Landsret - Denmark.
Sixth VAT Directive - Article 6(2) - Supplies of services carried out free of charge by a taxable person for purposes other than those of his business - Right to deduct VAT - Second subparagraph of Article 17(6) - Member States’ option to retain exclusions from the right to deduct which were provided for under their national laws when the Sixth Directive came into force.
Case C-371/07.
ECLI identifier: ECLI:EU:C:2008:590
- CELEX number:
- 62007CC0371
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 23/10/2008
Domain: All, CELEX number: 62007C?0371, Search language: German