Odbor kompatibility s právem ES
Úřad vlády ČR
I S A P
Informační Systém pro Aproximaci Práva
Databáze č. 17 : Databáze judikatury
ă Odbor kompatibility s právem ES, Úřad vlády ČR - určeno pouze pro potřebu ministerstev a ostatních ústředních orgánů

Číslo (Kód CELEX):
Number (CELEX Code):		61987J0050
Název:
Title: 		JUDGMENT OF THE COURT OF 21 SEPTEMBER 1988. COMMISSION OF THE EUROPEAN COMMUNITIES V FRENCH REPUBLIC. FAILURE OF A MEMBER STATE TO FULFIL ITS OBLIGATIONS - ARTICLES 17 - 20 OF COUNCIL DIRECTIVE 77/388/CEE OF 17 MAY 1977 - RESTRICTION OF THE RIGHT TO DEDUCT VAT ON LET BUILDINGS. CASE 50/87.
Publikace:
Publication:		REPORTS OF CASES 1988 PAGES 4797
Předmět (klíčová slova):
Keywords		TAXATION;VALUE ADDED TAX;
Související předpisy:
Corresponding acts:		377L0388
Odkaz na souvisejicí judikáty:
Corresponding Judgements:
Plný text:
Fulltext:		Ne

Fakta:


Názor soudu a komentář:


Shrnutí (Summary of the Judgment):
THE SYSTEM FOR DEDUCTION OF VALUE-ADDED TAX PAID ON INPUTS PROVIDED FOR IN ARTICLES 17 TO 20 OF THE SIXTH DIRECTIVE IS MEANT TO RELIEVE THE TRADER ENTIRELY OF THE TAX PAYABLE OR PAID IN THE COURSE OF HIS ECONOMIC ACTIVITIES. ANY LIMITATION OF THE RIGHT OF DEDUCTION GRANTED TO TAXABLE PERSONS MUST, IN VIEW OF ITS IMPACT ON THE LEVEL OF THE TAX BURDEN, BE APPLIED IN A SIMILAR MANNER IN ALL THE MEMBER STATES AND PRESUPPOSES THE EXISTENCE OF A COMMUNITY PROVISION EXPRESSLY AUTHORIZING IT. IN THE ABSENCE OF SUCH A PROVISION, THE RIGHT OF DEDUCTION MUST BE EXERCISED IMMEDIATELY IN RESPECT OF ALL THE TAXES CHARGED ON TRANSACTIONS RELATING TO INPUTS. LEGISLATION WHICH, FOR UNDERTAKINGS THAT LET IMMOVABLE PROPERTY WHICH THEY HAVE ACQUIRED OR HAD BUILT, LIMITS THE RIGHT OF DEDUCTION TO A FRACTION OF THE TAX PAID ON INPUTS WHERE THE AMOUNT OF THE PROCEEDS OF THE LETTING OF THE PROPERTY IS LESS THAN A SPECIFIED PERCENTAGE OF ITS VALUE IS NOT PERMITTED BY, AND IS THEREFORE INCOMPATIBLE WITH, THE DIRECTIVE.

Plný text judikátu (Entire text of the Judgment):