Keywords
Summary

Keywords

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Tax provisions ° Harmonization of laws ° Turnover taxes ° Common system of value added tax ° Taxable transactions ° Private use of business goods purchased subject to deduction of input tax ° Taxation of services not subject to deduction of input tax for the maintenance and use of the goods ° Not permissible ° Possibility for individuals to rely on the relevant provision

(Council Directive 77/388, Art. 6(2)(a))

Summary

Article 6(2)(a) of the Sixth Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as precluding taxation of the private use of goods forming part of the assets of a business upon whose acquisition the taxable person was able to deduct the value added tax in so far as such use includes services which the taxable person received without deduction of input tax from third parties for the maintenance or use of the goods.

In so far as it precludes such taxation, the abovementioned provision may be relied upon by a taxable person before the competent national courts.