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Court of Justice of the European Union · Judgment

C-316/18Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge

Decided
2019-07-03
ECLI
ECLI:EU:C:2019:559
CELEX
62018CJ0316
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads.

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