Judgment of the Court (Sixth Chamber), 13 March 2014

Finanzamt Saarlouis v Heinz Malburg

Request for a preliminary ruling from the Bundesfinanzhof

Taxation — Value added tax — Origin and scope of the right of deduction — Dissolution of a partnership by a partner — Acquisition of a portion of the client base of that partnership — Contribution in kind to another partnership — Payment of input tax — Whether deduction possible

Case C‑204/13

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