Court of Justice of the European Union · Judgment
C-381/97Belgocodex SA v Belgian State
- Decided
- 1998-12-03
- ECLI
- ECLI:EU:C:1998:589
- CELEX
- 61997CJ0381
- Finality
- Final, the decision cannot be appealed
The court's own keywords
First and Sixth VAT Directives - Letting and leasing of immovable property - Right to opt for taxation.
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