Rättskällor med officiella primärkällor

Utskrivet ·

Skip to main content
Skip to the answer

Back to the decisions

Court of Justice of the European Union · Judgment

C-174/08NCC Construction Danmark A/S v Skatteministeriet

Decided
2009-10-29
ECLI
ECLI:EU:C:2009:669
CELEX
62008CJ0174
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Article 19(2) - Deduction of input tax - Hybrid taxable person - Goods and services used for both taxable and exempt activities - Calculation of the deductible proportion - Definition of ‘incidental real estate transactions’ - Self-supply - Principle of fiscal neutrality.

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
    • Model card and audit published under the EU AI Act

    Model cardAudit