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Court of Justice of the European Union · Judgment

C-103/09The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd

Decided
2010-12-22
ECLI
ECLI:EU:C:2010:804
CELEX
62009CJ0103
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Concept of ‘abusive practice’ - Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT.

Interprets

    EUR-LexThe Court

    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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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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