Judgment of the Court (First Chamber), 21 February 2013
Finanzamt Köln-Nord v Wolfram Becker
Request for a preliminary ruling from the Bundesfinanzhof
Sixth VAT Directive — Article 17(2)(a) — Right to deduct input tax — Need for a direct and immediate link between an input and an output transaction — Criterion for determining that link — Services of lawyers performed in the context of criminal proceedings for corruption brought in a personal capacity against the managing director and main partner of a limited company
Case C‑104/12
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Judgment
ECLI:EU:C:2013:99 |
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