Reports of Cases
1996 I-03695
Subject-matter
Information not available
Systematic classification scheme
1.
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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
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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
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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.
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Citations of case-law or legislation
References in grounds of judgment
Operative part
Opinion
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
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
- 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
- X: Revue de jurisprudence fiscale 1996 p.628-629
- Nieuwenhuizen, W.A.P.: De Régie van de BTW, Weekblad voor fiscaal recht 1997 p.54-64
- 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
Language(s) of the Opinion