Court of Justice of the European Union · Judgment

C-672/16Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira

Decided: 2018-02-28
ECLI: ECLI:EU:C:2018:134
CELEX: 62016CJ0672
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Value added tax — TVA Directive — Exemption of the leasing and letting of immovable property — Right of option available to taxpayers — Implementation by the Member States — Deduction of input tax — Use for the purposes of the taxable person’s taxed transactions — Adjustment of the initial deduction — Not permissible.

Interprets

EUR-Lex The 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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