Judgment of the Court (Third Chamber) of 6 July 2006.
Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
Reference for a preliminary ruling: Cour de cassation - Belgium.
Sixth VAT Directive - Deduction of input tax - 'Carousel' fraud - Contract of sale incurably void under domestic law.
Joined cases C-439/04 and C-440/04.
Reports of Cases
2006 I-06161
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2006:174 |
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Judgment
ECLI:EU:C:2006:446 |
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