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Court of Justice of the European Union · Judgment

C-98/07Nordania Finans A/S and BG Factoring A/S v Skatteministeriet

Decided
2008-03-06
ECLI
ECLI:EU:C:2008:144
CELEX
62007CJ0098
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Article 19(2) - Calculation of the deductible proportion - Exclusion of amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business - Notion of ‘capital goods used by the taxable person for the purposes of his business’ - Vehicles purchased by a leasing company to be leased and subsequently sold on termination of the respective leasing contracts.

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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