Press Release: Judgments of the Court of Justice in Cases C-255/02, C-419/02 and C-223/03. Halifax PLC and Others, BUPA Hospitals Ltd and Others, and University of Huddersfield v Commissioners of Customs & Excise. The sixth VAT Directive does not grant a taxable person any right to deduct input VAT where the transactions from which that right derives constitute an abusive practice

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Series Details No.15, 2006 (21.2.06)
Publication Date 21/02/2006
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Source Link Link to Main Source http://curia.europa.eu/en/actu/communiques/cp06/aff/cp060015en.pdf
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European Court of Justice: Case-law: Search form: Case C-255/02 http://curia.europa.eu/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&alldocs=alldocs&docj=docj&docop=docop&docor=docor&docjo=docjo&numaff=c-255%2F02&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100
European Court of Justice: Case-law: Search form: Case C-419/02 http://curia.europa.eu/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&alldocs=alldocs&docj=docj&docop=docop&docor=docor&docjo=docjo&numaff=c-419%2F02&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100
European Court of Justice: Case-law: Search form: Case C-223/03 http://curia.europa.eu/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&alldocs=alldocs&docj=docj&docop=docop&docor=docor&docjo=docjo&numaff=c-223%2F03&datefs=&datefe=&nomusuel=&domaine=&mots=&resmax=100
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