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Court of Justice of the European Union · Judgment

C-74/08PARAT Automotive Cabrio Textiltetőket Gyártó Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal, Hatósági Főosztály, Észak-magyarországi Kihelyezett Hatósági Osztály

Decided
2009-04-23
ECLI
ECLI:EU:C:2009:261
CELEX
62008CJ0074
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Accession of a new Member State- Tax on subsidised purchase of goods - Right to deduct - Exclusions laid down by national legislation at the time of the Sixth Directive came into force - Member States’ option to retain exclusions.

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