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Document 62011CC0388
Case C-388/11
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (First Chamber), 12 September 2013. Le Crédit Lyonnais v Ministre du Budget, des Comptes publics et de la Réforme de l’État. Request for a preliminary ruling from the Conseil d’État (France). Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 19 — Deduction of input tax paid — Use of goods and services for both taxable and exempt transactions — Proportional deduction — Calculation of the proportion — Branches established in other Member States and in third States — Not taking their turnover into account. Case C‑388/11.
- ECLI identifier
- ECLI:EU:C:2013:541
- Judge-Rapporteur
- Kasel
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
12/09/2013
PROCEEDINGS
- Title
- Opinion of Mr Advocate General Cruz Villalón delivered on 28 February 2013. Le Crédit Lyonnais v Ministre du Budget, des Comptes publics et de la Réforme de l’État. Reference for a preliminary ruling: Conseil d'État - France. Value added tax - Sixth Directive 77/388/EEC - Articles 17 and 19 - Deduction of input tax paid - Use of goods and services for both taxable and exempt transactions - Proportional deduction - Calculation of the proportion - Branches established in other Member States and in third States - Not taking their turnover into account. Case C-388/11.
- ECLI identifier
- ECLI:EU:C:2013:120
- Advocate General
- Cruz Villalón
28/02/2013
CASE BROUGHT
- Title
- Case C-388/11: Reference for a preliminary ruling from the Conseil d’Etat lodged on 22 July 2011 — Société le Crédit Lyonnais v Ministre du budget, des comptes publics et de la réforme de l’Etat
08/10/2011