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