C-371/07Danfoss A/S and AstraZeneca A/S v Skatteministeriet

Domstolens egne nøkkelord

Sixth VAT Directive - Article 6(2) - Supplies of services carried out free of charge by a taxable person for purposes other than those of his business - Right to deduct VAT - Second subparagraph of Article 17(6) - Member States’ option to retain exclusions from the right to deduct which were provided for under their national laws when the Sixth Directive came into force.

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