C-286/94 en C-340/95 en C-401/95 en C-47/96 en C-286/94 en C-340/95 en C-401/95 en C-47/96 – Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) en Sanders BVBA (C-47/96)

Case details

Case name: Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) en Sanders BVBA (C-47/96)
Publication date: 20-03-1997
ECLI: ECLI:EU:C:1997:162
Court: Court of Justice
Document type: Opinion
Parties: Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) en Sanders BVBA (C-47/96) tegen Belgische Staat
Article: Directive 2006/112/EC

Zesde richtlijn 77/388/EEG - Werkingssfeer - Recht op aftrek van BTW - Inhouding van verschuldigd BTW-overschot - Evenredigheidsbeginsel

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