Judgment of the Court (Fifth Chamber) of 11 July 1996.

Régie dauphinoise - Cabinet A. Forest SARL v Ministre du Budget.

Reference for a preliminary ruling: Cour administrative d'appel de Lyon - France.

Value added tax - Interpretation of Article 19(2) of the Sixth Directive 77/388/EEC - Deduction of input tax - Incidental financial transactions - Calculation of the deductible proportion.

Case C-306/94.


Top of the page Legal analysis of the decision or of the case

Reports of Cases

1996 I-03695

Subject-matter

Information not available

Systematic classification scheme

1.
B European Community (EEC/EC)
  B-10 Tax provisions
    B-10.02 Harmonization of tax legislation
      B-10.02.01 Value added tax
        B-10.02.01.08 Deductions and refunds
          B-10.02.01.08.02 Proportional deduction
B European Community (EEC/EC)
  B-10 Tax provisions
    B-10.02 Harmonization of tax legislation
      B-10.02.01 Value added tax
        B-10.02.01.07 Exemptions
          B-10.02.01.07.02 Exemptions for other activities
            B-10.02.01.07.02.02 Granting and negotiation of credit
B European Community (EEC/EC)
  B-10 Tax provisions
    B-10.02 Harmonization of tax legislation
      B-10.02.01 Value added tax
        B-10.02.01.07 Exemptions
          B-10.02.01.07.02 Exemptions for other activities
            B-10.02.01.07.02.03 Transactions concerning deposit and current accounts, etc.


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 21/11/1994

Date of the Opinion

  • 15/02/1996

Date of the hearing

Information not available

Date of delivery

11/07/1996


References

Publication in the Official Journal

Application: OJ C 380 from 31.12.1994, p.5

Judgment: OJ C 354 from 23.11.1996, p.1

Name of the parties

Régie dauphinoise

Notes on Academic Writings

  1. Turot, Jérôme: Produits financiers et prorata de TVA: la grande évasion. A propos de l'arrêt du 11 juillet 1996 de la CJCE (Régie Dauphinoise et Cabinet A. Forest), Droit fiscal 1996 p.1384-1388
  2. X: Revue de jurisprudence fiscale 1996 p.628-629
  3. Nieuwenhuizen, W.A.P.: De Régie van de BTW, Weekblad voor fiscaal recht 1997 p.54-64
  4. Van Hilten, M.E.: Beslissingen in belastingzaken 1997 nº 38



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Cour administrative d'appel de Lyon - France

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

cinquième chambre (Cour)

Judge-Rapporteur

Moitinho de Almeida

Advocate General

Lenz

Language(s) of the Case

  • French

Language(s) of the Opinion

  • German