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Court of Justice of the European Union · Judgment

C-425/06Ministero dell’Economia e delle Finanze v Part Service Srl

Decided
2008-02-21
ECLI
ECLI:EU:C:2008:108
CELEX
62006CJ0425
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Articles 11A(1)(a) and 13B(a) and (d) - Leasing - Artificial division of the supply into a number of parts -Effect - Reduction of the taxable amount - Exemptions - Abusive practice - Conditions.

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

    Model cardAudit