Court of Justice of the European Union · Judgment
C‑25/11Varzim Sol — Turismo, Jogo e Animação SA v Fazenda Pública
- Decided
- 2012-02-16
- ECLI
- ECLI:EU:C:2012:94
- CELEX
- 62011CJ0025
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Taxation — Sixth VAT Directive — Deduction of input tax — Article 17(2) and (5) and Article 19 — ‘Subsidies’ used for the purchase of goods and services — Restriction of the right to deduct.
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