Judgment of the Court (First Chamber), 19 July 2012

X v Staatssecretaris van Financiën

Reference for a preliminary ruling from the Hoge Raad der Nederlanden

Sixth VAT Directive — Article 6(2), first subparagraph, (a) and (b), Article 11A(1)(c) and Article 17(2) — Part of a capital item forming part of the assets of a business — Temporary use for private purposes — Permanent alterations to that item — Payment of VAT in respect of the permanent alterations — Right to deduct

Case C‑334/10

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)