Judgment of the Court (Second Chamber), 10 October 2013
Staatssecretaris van Financiën v Pactor Vastgoed BV
Request for a preliminary ruling from the Hoge Raad der Nederlanden
Sixth VAT Directive — Articles 13C and 20 — Supply of immovable property — Right to opt for taxation — Right to deduction — Adjustment of deductions — Recovery of sums due following adjustment of a VAT deduction — Taxable person liable for payment — Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction
Case C‑622/11
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:2013:345 |
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Judgment
ECLI:EU:C:2013:649 |
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