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Court of Justice of the European Union · Judgment

C-102/08Finanzamt Düsseldorf-Süd v SALIX Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Offenbach KG

Decided
2009-06-04
ECLI
ECLI:EU:C:2009:345
CELEX
62008CJ0102
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Second and fourth subparagraphs of Article 4(5) - Option of Member States to consider activities of bodies governed by public law exempted under Article 13 and Article 28 of the Sixth Directive as activities of public authorities - Rules governing exercise of that option - Right to deduct - Significant distortions of competition.

Interprets

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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