Union européenne · cjeu_case
Case C-405/19: Judgment of the Court (Eighth Chamber) of 1 October 2020 (request for a preliminary ruling from the Hof van Cassatie — Belgium) — Vos Aannemingen BVBA v Belgische Staat (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 17(2)(a) — Right to deduct input tax — Services also having benefited third parties — Existence of a direct and immediate link with the taxable person’s economic activity — Existence of a direct and immediate link with one or more output transactions)
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Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)