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Court of Justice of the European Union · Judgment

C-408/98Abbey National plc v Commissioners of Customs & Excise

Decided
2001-02-22
ECLI
ECLI:EU:C:2001:110
CELEX
61998CJ0408
Finality
Final, the decision cannot be appealed

The court's own keywords

VAT - Articles 5(8) and 17(2)(a) and (5) of the Sixth VAT Directive - Transfer of a totality of assets - Deduction of input tax on services used by the transferor for the purposes of the transfer - Goods and services used for the purposes of the taxable person's taxable 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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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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