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Document 62014CC0332
Case C-332/14
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
CASE BROUGHT
- Title
- Case C-332/14: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 9 July 2014 — Wolfgang und Dr Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld
22/09/2014
PROCEEDINGS
- Title
- Opinion of Advocate General Mengozzi delivered on 25 November 2015.
- ECLI identifier
- ECLI:EU:C:2015:777
- Advocate General
- Mengozzi
25/11/2015
DECISION
- Title
- Judgment of the Court (Fourth Chamber) of 9 June 2016. Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Third subparagraph of Article 17(5) — Field of application — Deduction of input tax — Goods and services used for both taxable and exempt transactions (mixed-use goods and services) — Determination of the assignation of goods and services purchased for the construction, use, conservation and maintenance of a building that serves to carry out, in part, transactions in respect of which VAT is deductible and, in part, transactions in respect of which VAT is not deductible — Amendment of the national legislation laying down the method of calculating the deductible proportion — Article 20 — Adjustment of deductions — Legal certainty — Legitimate expectations. Case C-332/14.
- ECLI identifier
- ECLI:EU:C:2016:417
- Judge-Rapporteur
- Malenovský
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
09/06/2016
- Title
- Judgment of the Court (Fourth Chamber) of 9 June 2016. Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld. Request for a preliminary ruling from the Bundesfinanzhof. Reference for a preliminary ruling — Taxation — Value added tax — Directive 77/388/EEC — Third subparagraph of Article 17(5) — Field of application — Deduction of input tax — Goods and services used for both taxable and exempt transactions (mixed-use goods and services) — Determination of the assignation of goods and services purchased for the construction, use, conservation and maintenance of a building that serves to carry out, in part, transactions in respect of which VAT is deductible and, in part, transactions in respect of which VAT is not deductible — Amendment of the national legislation laying down the method of calculating the deductible proportion — Article 20 — Adjustment of deductions — Legal certainty — Legitimate expectations. Case C-332/14.
- ECLI identifier
- ECLI:EU:C:2016:417
- Judge-Rapporteur
- Malenovský
- Type of procedure
- Reference for a preliminary ruling
16/08/2016