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Court of Justice of the European Union · Judgment

C-396/98Grundstückgemeinschaft Schloßstraße GbR v Finanzamt Paderborn

Decided
2000-06-08
ECLI
ECLI:EU:C:2000:303
CELEX
61998CJ0396
Finality
Final, the decision cannot be appealed

The court's own keywords

Turnover taxes - Common system of value added tax - Article 17 of the Sixth Directive 77/388/EEC - Deduction of input tax - Deduction precluded by an amendment to national legislation removing the possibility of opting for taxation of the letting of immovable property.

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

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