This document is an excerpt from the EUR-Lex website
Document C2001/028/13
Judgment of the Court (First Chamber) of 14 November 2000 in Case C-142/99 (reference for a preliminary ruling from the Tribunal de Première Instance de Tournai): Floridienne SA, Berginvest SA v Belgian State (Sixth VAT Directive — Deduction of input tax — Undertaking subject to tax on only one part of its operations — Deductible proportion — Calculation — Holding company collecting share dividends and loan interest from its subsidiaries — Involvement in management of subsidiaries)
Judgment of the Court (First Chamber) of 14 November 2000 in Case C-142/99 (reference for a preliminary ruling from the Tribunal de Première Instance de Tournai): Floridienne SA, Berginvest SA v Belgian State (Sixth VAT Directive — Deduction of input tax — Undertaking subject to tax on only one part of its operations — Deductible proportion — Calculation — Holding company collecting share dividends and loan interest from its subsidiaries — Involvement in management of subsidiaries)
Judgment of the Court (First Chamber) of 14 November 2000 in Case C-142/99 (reference for a preliminary ruling from the Tribunal de Première Instance de Tournai): Floridienne SA, Berginvest SA v Belgian State (Sixth VAT Directive — Deduction of input tax — Undertaking subject to tax on only one part of its operations — Deductible proportion — Calculation — Holding company collecting share dividends and loan interest from its subsidiaries — Involvement in management of subsidiaries)
Dz.U. C 28 z 27.1.2001, p. 7–8
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)