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Document C2001/200/35

Judgment of the Court (Fifth Chamber) of 17 May 2001 in Joined Cases C-322/99 and C-323/99 (references for a preliminary ruling from the Bundesfinanzhof): Finanzamt Burgdorf v Hans-Georg Fischer (C-322/99) and Finanzamt Düsseldorf-Mettmann v KIaus Brandenstein (C-323/99) (Sixth VAT Directive — Articles 5(6) and 11A(1)(b) — Allocation of business goods for private purposes — Taxation if the goods or the component parts thereof gave rise to entitlement to deduct input VAT — Meaning of "component parts" of the goods allocated)

UL C 200, 14.7.2001, p. 20–20 (ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)