Court of Justice of the European Union · Judgment
C-338/98Commission of the European Communities v Kingdom of the Netherlands
- Decided
- 2001-11-08
- ECLI
- ECLI:EU:C:2001:596
- CELEX
- 61998CJ0338
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Failure of a Member State to fulfil its obligations - Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive - National legislation allowing an employer to deduct, as input tax, a certain percentage of an allowance paid to an employee for business use of a private vehicle.
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