Judgment of the Court (Fifth Chamber) of 17 May 2001.
Finanzamt Burgdorf v Hans-Georg Fischer and Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Articles 5(6) and 11A(1)(b) - Allocation of business goods for private purposes - Taxation if the goods or the component parts thereof gave rise to entitlement to deduct input VAT - Meaning of "component parts" of the goods allocated.
Joined cases C-322/99 and C-323/99.
Reports of Cases
2001 I-04049
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2000:700 |
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Judgment
ECLI:EU:C:2001:280 |
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