Judgment of the Court (Fourth Chamber) of 22 November 2017
Edward Cussens and Others v T. G. Brosman
Request for a preliminary ruling from the Supreme Court (Ireland)
Reference for a preliminary ruling — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 4(3)(a) and Article 13B(g) — Exemption of the supply of buildings, and of the land on which they stand, other than as described in Article 4(3)(a) — Principle that abusive practices are prohibited — Applicability in the absence of national provisions transposing that principle — Principles of legal certainty and of the protection of legitimate expectations
Case C-251/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2017:648 |
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Judgment
ECLI:EU:C:2017:881 |
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