Judgment of the Court (Sixth Chamber) of 18 October 2018

Commissioners for Her Majesty's Revenue and Customs v Volkswagen Financial Services (UK) Ltd

Request for a preliminary ruling from the Supreme Court of the United Kingdom

Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 168 and 173 — Deduction of input tax — Vehicle hire purchase transactions — Goods and services used for both taxable transactions and exempt transactions — Origin and scope of the right to deduct — Proportional deduction

Case C-153/17

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)