Judgment of the Court (Third Chamber) of 22 December 2010.

The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.

Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom.

Sixth VAT Directive - Concept of ‘abusive practice’ - Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT.

Case C-103/09.

Reports of Cases

2010 I-13589