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Court of Justice of the European Union · EU

Judgment of the Court (Eighth Chamber) of 18 December 2008.#Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: Court of Session (Scotland) - United Kingdom.#Sixth VAT Directive - Deduction of input tax - Goods and services used for both taxable and exempt transactions - Deductible proportion - Calculation - Methods laid down in the third subparagraph of Article 17(5) - Obligation to apply the rounding up rule in the second subparagraph of Article 19(1).#Case C-488/07.

Identifier
CELEX 62007CJ0488
Status
decided
Decided
18 December 2008
Official source
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62007CJ0488
Source provider
eurlex
Retrieved
2026-08-27T16:44:44.094Z

Identifier

  • CELEX: 62007CJ0488

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