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Case C-174/08: Judgment of the Court (Fourth Chamber) of 29 October 2009 (reference for a preliminary ruling from the Østre Landsret (Denmark)) — NCC Construction Danmark A/S v Skatteministeriet (Sixth VAT Directive — Article 19(2) — Deduction of input tax — Hybrid taxable person — Goods and services used for both taxable and exempt activities — Calculation of the deductible proportion — Definition of incidental real estate transactions — Self-supply — Principle of fiscal neutrality)
- CELEX number:
- 62008CA0174
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 29/10/2009
- Number of pages:
- 2
Opinion of Mr Advocate General Bot delivered on 18 June 2009.
NCC Construction Danmark A/S v Skatteministeriet.
Reference for a preliminary ruling: Østre Landsret - Denmark.
Sixth VAT Directive - Article 19(2) - Deduction of input tax - Hybrid taxable person - Goods and services used for both taxable and exempt activities - Calculation of the deductible proportion - Definition of ‘incidental real estate transactions’ - Self-supply - Principle of fiscal neutrality.
Case C-174/08.
ECLI identifier: ECLI:EU:C:2009:383
- CELEX number:
- 62008CC0174
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 18/06/2009
Judgment of the Court (Fourth Chamber) of 29 October 2009.
NCC Construction Danmark A/S v Skatteministeriet.
Reference for a preliminary ruling: Østre Landsret - Denmark.
Sixth VAT Directive - Article 19(2) - Deduction of input tax - Hybrid taxable person - Goods and services used for both taxable and exempt activities - Calculation of the deductible proportion - Definition of ‘incidental real estate transactions’ - Self-supply - Principle of fiscal neutrality.
Case C-174/08.
ECLI identifier: ECLI:EU:C:2009:669
- CELEX number:
- 62008CJ0174
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 29/10/2009
Case C-174/08: Reference for a preliminary ruling from the Østre Landsret (Denmark) lodged on 28 April 2008 — NCC Construction Danmark A/S v Skatteministeriet
- CELEX number:
- 62008CN0174
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 28/04/2008
- Number of pages:
- 1
Domain: All, CELEX number: 62008C?0174, Search language: English