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Document 62003CJ0269
Резюме на решението
Резюме на решението
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions laid down by the Sixth Directive – Exemption of transactions of leasing or letting of immovable property – Taxpayers’ right of option – Right to deduct conditional on obtaining prior approval – Whether permissible
(Council Directive 77/388, Art. 13(C))
The provisions of subparagraph (a) of the first paragraph and of the second paragraph of Article 13(C) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes do not preclude a Member State, which has exercised the power conferred by those provisions to allow taxpayers a right of option for taxation on leasing or letting transactions of immovable property, from adopting legislation which makes full deduction of the input VAT paid conditional upon non-retroactive, prior approval of the tax authorities.
(see para. 30, operative part)