This document is an excerpt from the EUR-Lex website
Document C2000/006/09
Judgment of the Court (Sixth Chamber) of 5 October 1999 in Case C-305/97 (reference for a preliminary ruling from the Court of Appeal (England and Wales)): Royscot Leasing Ltd and Royscot Industrial Leasing Ltd, Allied Domecq plc, T.C. Harrison Group Ltd v Commissioners of Customs & Excise (VAT — Article 11(1) and (4) of the Second Directive — Article 17(2) and (6) of the Sixth Directive — Right of deduction — Exclusions by national rules predating the Sixth Directive)
Judgment of the Court (Sixth Chamber) of 5 October 1999 in Case C-305/97 (reference for a preliminary ruling from the Court of Appeal (England and Wales)): Royscot Leasing Ltd and Royscot Industrial Leasing Ltd, Allied Domecq plc, T.C. Harrison Group Ltd v Commissioners of Customs & Excise (VAT — Article 11(1) and (4) of the Second Directive — Article 17(2) and (6) of the Sixth Directive — Right of deduction — Exclusions by national rules predating the Sixth Directive)
Judgment of the Court (Sixth Chamber) of 5 October 1999 in Case C-305/97 (reference for a preliminary ruling from the Court of Appeal (England and Wales)): Royscot Leasing Ltd and Royscot Industrial Leasing Ltd, Allied Domecq plc, T.C. Harrison Group Ltd v Commissioners of Customs & Excise (VAT — Article 11(1) and (4) of the Second Directive — Article 17(2) and (6) of the Sixth Directive — Right of deduction — Exclusions by national rules predating the Sixth Directive)
EÜT C 6, 8.1.2000, p. 5–5
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)