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Court of Justice of the European Union · Judgment

C-405/19Vos Aannemingen BVBA v Belgische Staat

Decided
2020-10-01
ECLI
ECLI:EU:C:2020:785
CELEX
62019CJ0405
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 17(2)(a) – Right to deduct input tax – Services also having benefited third parties – Existence of a direct and immediate link with the taxable person’s economic activity – Existence of a direct and immediate link with one or more output transactions.

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.

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