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Court of Justice of the European Union · EU

Judgment of the Court (Fifth Chamber) of 18 December 1997.#Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.#References for a preliminary ruling: Hof van Beroep Antwerpen, Rechtbank van eerste aanleg Brussel, Rechtbank van eerste aanleg Brugge - Belgium.#Sixth Directive 77/388/EEC - Scope - Right to deduction of VAT - Retention of balance of VAT due - Principle of proportionality.#Joined cases C-286/94, C-340/95, C-401/95 and C-47/96.

Identifier
CELEX 61994CJ0286
Status
decided
Decided
18 December 1997
Official source
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:61994CJ0286
Source provider
eurlex
Retrieved
2026-08-27T18:48:34.831Z

Identifier

  • CELEX: 61994CJ0286

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