Judgment of the Court (Seventh Chamber) of 28 February 2018
Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD)
Reference for a preliminary ruling — Value added tax — TVA Directive — Exemption of the leasing and letting of immovable property — Right of option available to taxpayers — Implementation by the Member States — Deduction of input tax — Use for the purposes of the taxable person’s taxed transactions — Adjustment of the initial deduction — Not permissible
Case C-672/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2018:134 |
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