Judgment of the Court (Fifth Chamber) of 29 February 1996.
Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
Reference for a preliminary ruling: Rechtbank van eerste aanleg Brugge - Belgium.
VAT - Concept of economic activity - Status of taxable person - Activity confined to a profitability study for a project, followed by the abandonment of the project.
Case C-110/94.
Reports of Cases
1996 I-00857
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:1995:403 |
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Judgment
ECLI:EU:C:1996:67 |
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