Judgment of the Court (Eighth Chamber) of 1 October 2020

Vos Aannemingen BVBA v Belgische Staat

Request for a preliminary ruling from the Hof van Cassatie

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Right to deduct input tax – Services also having benefited third parties – Existence of a direct and immediate link with the taxable person’s economic activity – Existence of a direct and immediate link with one or more output transactions

Case C-405/19

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)