C-255/02 en C-419/02 en C-223/03 – Halifax plc, Leeds Permanent Development Services Ltd en County Wide Property Investments Ltd

Case details

Case name: Halifax plc, Leeds Permanent Development Services Ltd en County Wide Property Investments Ltd
Publication date: 07-04-2005
ECLI: ECLI:EU:C:2005:200
Court: Court of Justice
Document type: Opinion
Parties: Halifax plc, Leeds Permanent Development Services Ltd en County Wide Property Investments Ltd tegen Commissioners of Customs & Excise.#BUPA Hospitals Ltd en Goldsborough Developments Ltd tegen Commissioners of Customs & Excise.#University of Huddersfield Higher Education Corporation tegen Commissioners of Customs & Excise.
Article: Directive 2006/112/EC

Official subject

Zesde BTW-richtlijn - Artikelen 2, punt 1, 4, leden 1 en 2, 5, lid 1, en 6, lid 1 - Economische activiteit - Leveringen van goederen - Diensten - Misbruik - Transacties die worden verricht met uitsluitende bedoeling belastingvoordeel te verkrijgen

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