Source: All England Reporter
Publisher Citation: [1998] All ER (D) 673
Court: Court of Justice of the European Communities (Fifth Chamber)
Judge:

Judges Jann (President of the Chamber and Rapporteur), Moitinho de Almeida, Gulmann, Sevón and Wathelet

Judgment Dates: 3 December 1998

Catchwords

European Community - Value added tax - Exemptions - Letting and leasing of immovable property - Right to opt for taxation - Member state first granting and subsequently repealing right of option - Whether member states' rights to grant option limited - Council Directive (EEC) 227/67, art 2 - Council Directive (EEC) 388/77, art 13C.

The Case

Practice Areas

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