Judgment of the Court (Sixth Chamber) of 8 June 2000 in Case C-400/98 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Goslar v Brigitte Breitsohl (Turnover taxes — Common system of value added tax — Articles 4, 17 and 28 of the Sixth Directive 77/388/EEC — Status as taxable person and exercise of the right to deduct in the event of failure of the economic activity envisaged, prior to the first VAT determination — Supplies of buildings and the land on which they stand — Whether possible to limit the option for tax to buildings only, thereby excluding the land)

Judgment of the Court (Sixth Chamber) of 8 June 2000 in Case C-400/98 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Goslar v Brigitte Breitsohl (Turnover taxes — Common system of value added tax — Articles 4, 17 and 28 of the Sixth Directive 77/388/EEC — Status as taxable person and exercise of the right to deduct in the event of failure of the economic activity envisaged, prior to the first VAT determination — Supplies of buildings and the land on which they stand — Whether possible to limit the option for tax to buildings only, thereby excluding the land)

Judgment of the Court (Sixth Chamber) of 8 June 2000 in Case C-400/98 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Goslar v Brigitte Breitsohl (Turnover taxes — Common system of value added tax — Articles 4, 17 and 28 of the Sixth Directive 77/388/EEC — Status as taxable person and exercise of the right to deduct in the event of failure of the economic activity envisaged, prior to the first VAT determination — Supplies of buildings and the land on which they stand — Whether possible to limit the option for tax to buildings only, thereby excluding the land)

Úř. věst. C 273, 23.9.2000, p. 3–3 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)