Judgment of the Court (First Chamber) of 12 September 2013.
Le Crédit Lyonnais v Ministre du Budget, des Comptes publics et de la Réforme de l’État.
Reference for a preliminary ruling: Conseil d'État - France.
Value added tax - Sixth Directive 77/388/EEC - Articles 17 and 19 - Deduction of input tax paid - Use of goods and services for both taxable and exempt transactions - Proportional deduction - Calculation of the proportion - Branches established in other Member States and in third States - Not taking their turnover into account.
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