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Judgment of the Court (Fourth Chamber) of 23 April 2009.
PARAT Automotive Cabrio Textiltetőket Gyártó Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal, Hatósági Főosztály, Észak-magyarországi Kihelyezett Hatósági Osztály.
Reference for a preliminary ruling: Nógrád Megyei Bíróság - Hungary.
Sixth VAT Directive - Accession of a new Member State- Tax on subsidised purchase of goods - Right to deduct - Exclusions laid down by national legislation at the time of the Sixth Directive came into force - Member States’ option to retain exclusions.
Case C-74/08.
ECLI identifier: ECLI:EU:C:2009:261
- CELEX number:
- 62008CJ0074
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 23/04/2009
Judgment of the Court (Third Chamber) of 23 April 2009.
Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz.
Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.
Sixth VAT Directive - Article 17(2) and (6) - Right to deduct input tax - Construction costs of a building allocated to a taxable person’s business - Article 6(2) - Private use of part of the building - Financial advantage compared to non-taxable persons - Equal treatment - State aid under Article 87 EC - Exclusion from right to deduct.
Case C-460/07.
ECLI identifier: ECLI:EU:C:2009:254
- CELEX number:
- 62007CJ0460
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 23/04/2009
Judgment of the Court (Fourth Chamber) of 22 December 2008.
Magoora sp. zo. o. v Dyrektor Izby Skarbowej w Krakowie.
Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Krakowie - Poland.
Sixth VAT Directive - Article 17(2) and (6) - National legislation - Deduction of VAT on the purchase of fuel for certain vehicles irrespective of the purpose for which they are used - Effective restriction on deductions - Exclusions laid down by national law when the directive entered into force.
Case C-414/07.
ECLI identifier: ECLI:EU:C:2008:766
- CELEX number:
- 62007CJ0414
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 22/12/2008
Judgment of the Court (Third Chamber) of 8 December 2005.
Jyske Finans A/S v Skatteministeriet.
Reference for a preliminary ruling: Vestre Landsret - Denmark.
Sixth VAT Directive - Article 13B(c) - Exemptions - Exemption of supplies of goods excluded from the right to deduct - Resale of motor cars purchased second-hand by a leasing company - Article 26a - Special arrangements for sales of second-hand goods.
Case C-280/04.
ECLI identifier: ECLI:EU:C:2005:753
- CELEX number:
- 62004CJ0280
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 08/12/2005
Judgment of the Court (Grand Chamber) of 14 July 2005.
P. Charles and T. S. Charles-Tijmens v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.
Sixth VAT directive - Deduction of input tax paid - Immovable property used in part for the business and in part for private purposes.
Case C-434/03.
ECLI identifier: ECLI:EU:C:2005:463
- CELEX number:
- 62003CJ0434
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 14/07/2005
Judgment of the Court (Fifth Chamber) of 14 June 2001.
Commission of the European Communities v French Republic.
Failure by a Member State to fulfil its obligations - Article 17(2) and (6) of the Sixth VAT Directive - Reintroduction, after the date of entry into force of the Directive, of a total abolition of the right to deduct VAT charged on diesel used as fuel for vehicles and machines on the purchase of which no VAT is deductible.
Case C-40/00.
ECLI identifier: ECLI:EU:C:2001:338
- CELEX number:
- 62000CJ0040
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 14/06/2001
Judgment of the Court (Fifth Chamber) of 19 September 2000.
Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).
References for a preliminary ruling: Tribunal administratif de Nantes and Tribunal administratif de Melun - France.
VAT - Deduction of tax - Exclusion of the right of deduction - Entertainment costs - Proportionality.
Joined cases C-177/99 and C-181/99.
ECLI identifier: ECLI:EU:C:2000:470
- CELEX number:
- 61999CJ0177
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 19/09/2000
Domain: All, Case-Law directory code, 6th level: Restrictions on the right of deduction, Search language: English