Court of Justice of the European Union · Judgment
C-249/17Ryanair Ltd v The Revenue Commissioners
- Decided
- 2018-10-17
- ECLI
- ECLI:EU:C:2018:834
- CELEX
- 62017CJ0249
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Common system of value added tax (VAT) — Concept of taxable person — Holding company — Deduction of input tax — Expenditure for consultancy services received for the purpose of the acquisition of another company’s shares — Acquiring company’s intention to provide management services to the target company — Those services not provided — Right to deduct VAT charged on the services received.
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