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

Domstolens egne nøkkelord

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.

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