Source: All England Reporter
Publisher Citation: [2005] All ER (D) 304 (Apr)
Court: Court of Justice of the European Communities (Second Chamber)
Judge:

Judges Timmermans (President) Silva de Lapuerta, Schintgen (Rapporteur), Arestis and Klucka
Judgment Dates: 21 April 2005

Catchwords

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.

The Case

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.

Practice Areas

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