Judgment of the Court (Second Chamber) of 8 June 2000.
Commissioners of Customs and Excise v Midland Bank plc.
Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division (Divisional Court) - United Kingdom.
Value added tax - First and Sixth VAT Directives - Deduction of input tax - Taxable person carrying out both taxable and exempt transactions - Attribution of input services to output transactions - Need for a direct and immediate link.
Case C-98/98.
Reports of Cases
2000 I-04177
Links to the texts
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Opinion
ECLI:EU:C:1999:467 |
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Judgment
ECLI:EU:C:2000:300 |
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