Court of Justice of the European Union · Judgment
C-142/99Floridienne SA and Berginvest SA v Belgian State
- Decided
- 2000-11-14
- ECLI
- ECLI:EU:C:2000:623
- CELEX
- 61999CJ0142
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive - Deduction of input tax - Undertaking subject to tax on only one part of its operations - Deductible proportion - Calculation - Holding company collecting share dividends and loan interest from its subsidiaries - Involvement in management of subsidiaries.
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
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