Court of Justice of the European Union · Judgment
C-435/05Investrand BV v Staatssecretaris van Financiën
- Decided
- 2007-02-08
- ECLI
- ECLI:EU:C:2007:87
- CELEX
- 62005CJ0435
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive - Article 17(2) - Right to deduct - Costs related to advisory services obtained in the course of arbitration proceedings to establish the amount of a claim that forms part of a company's assets, but arose before its holder became liable to VAT.
Interprets
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