Source: All England Reporter
Publisher Citation: [2008] All ER (D) 218 (Dec)
Court: Court of Justice of the European Communities (Eighth Chamber)
Judge:

Judges von Danwitz (Rapporteur) (President of the Chamber), Juhasz and Arestis
Judgment Dates: 18 December 2008

Catchwords

European Community - Taxation - Value added tax - Deduction of input tax - Goods and services used for both taxable and exempt transactions - Deductible proportion - Calculation - Methods laid down in article of relevant directive - Whether obligation to apply rounding up rule - Sixth Council Directive (EEC) 77/388, arts 17, 19.

The Case

European Community Taxation. The Court of Justice of the European Communities made a reference in the course of proceedings between the Royal Bank of Scotland and the Revenue and Customs Commissioners concerning the extent of the right to deduct VAT payable by the applicant.

If you are a LexisLibrary subscriber you can read more about this case here.

Lexis®Library

  • Cases related to this particular case that are related to, or discuss this caseView related cases
  • Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
  • The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports