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59285

Lns pub 59285
DatePublication 10/1/20
Recueil RG Yes
Recueil FP No
Documents
  1. Summary
  2. Judgment of the Court (Eighth Chamber) of 1 October 2020
References
NonPublie No
NomAffaire Case C-405/19
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-405/19&language=EN
NomUsuel Vos Aannemingen v Belgische Staat
Indicateurs Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Right to deduct input tax – Services also having benefited third parties – Existence of a direct and immediate link with the taxable person’s economic activity – Existence of a direct and immediate link with one or more output transactions
OQP Request for a preliminary ruling from the Hof van Cassatie
LangueProcedure Language of the case: Dutch
numero 202010C101201904050