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Court of Justice of the European Union · EU

Judgment of the Court (First Chamber) of 18 December 2007.#Cedilac SA v Ministère de l'Économie, des Finances et de l'Industrie.#Reference for a preliminary ruling: Tribunal administratif de Lyon - France.#Sixth VAT Directive - Right to deduct - Principles of immediate deduction and fiscal neutrality - Carry forward of the excess VAT to the following period or refund - One-month delay rule - Transitional provisions - Retention of the exemption.#Case C-368/06.

Identifier
CELEX 62006CJ0368
Status
decided
Decided
18 December 2007
Official source
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62006CJ0368
Source provider
eurlex
Retrieved
2026-08-27T17:08:13.881Z

Identifier

  • CELEX: 62006CJ0368

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