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Court of Justice of the European Union · Judgment

C-305/97Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc and T.C. Harrison Group Ltd v Commissioners of Customs & Excise

Decided
1999-10-05
ECLI
ECLI:EU:C:1999:481
CELEX
61997CJ0305
Finality
Final, the decision cannot be appealed

The court's own keywords

VAT - Article 11(1) and (4) of the Second Directive - Article 17(2) and (6) of the Sixth Directive - Right of deduction - Exclusions by national rules predating the Sixth Directive.

Interprets

    EUR-LexThe Court

    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