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Court of Justice of the European Union · Judgment

C-460/07Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz

Decided
2009-04-23
ECLI
ECLI:EU:C:2009:254
CELEX
62007CJ0460
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Article 17(2) and (6) - Right to deduct input tax - Construction costs of a building allocated to a taxable person’s business - Article 6(2) - Private use of part of the building - Financial advantage compared to non-taxable persons - Equal treatment - State aid under Article 87 EC - Exclusion from right to deduct.

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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