||All England Reporter
|| All ER (D) 304 (Apr)
||Court of Justice of the European Communities (Second Chamber)
Judges Timmermans (President) Silva de Lapuerta, Schintgen (Rapporteur), Arestis and Klucka
||21 April 2005
Value added tax - Input tax - Deduction - Construction of a dwelling by two spouses - Use of one room for economic activity - Right to deduct - Sixth Council Directive (EEC) 77/388.
On an application by the Bundesfinanzhof (Federal Finance Court) for a preliminary ruling questions concerning the interpretation of Sixth Council Directive (EEC) 77-388 (on the harmonisation of the laws of the member states relating to turnover taxes - common system of value added tax: uniform basis of assessment), the Court ruled on the interpretation of the directive with regards to input tax, where one room was used for economic activity, in a co-owned property.
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