Court of Justice of the European Union · Judgment

C‑388/11Le Crédit Lyonnais v Ministre du Budget, des Comptes publics et de la Réforme de l’État

Decided: 2013-09-12
ECLI: ECLI:EU:C:2013:541
CELEX: 62011CJ0388
Finality: Final, the decision cannot be appealed

The court's own keywords

Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 19 — Deduction of input tax paid — Use of goods and services for both taxable and exempt transactions — Proportional deduction — Calculation of the proportion — Branches established in other Member States and in third States — Not taking their turnover into account.

Interprets

EUR-Lex The 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 card Audit