Judgment of the Court (Second Chamber) of 6 October 2009.

SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt.

Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.

VAT - Entitlement to deduct input tax - Concept of ‘economic activities’ - Regional groups of a political party - Advertising activities benefiting the party’s local groups - Expenditure relating to those activities exceeding income.

Case C-267/08.

Reports of Cases

2009 I-09781