C-305/97Document languageNederlands Download original PDF

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C-305/97

Source: Court of Justice of the European Union
ECLI:EU:C:1999:481
CELEX 61997CJ0305Official source consulted on 25 July 2026.

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Case details

Case name: Royscot e.a.
Publication date: 05-10-1999
ECLI: ECLI:EU:C:1999:481
Court: Court of Justice
Document type: Decision
Parties: Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc en T.C. Harrison Group Ltd tegen Commissioners of Customs & Excise.
Article: Directive 2006/112/EC

Official subject

BTW - Artikel 11, leden 1 en 4, van de Tweede richtlijn - Artikel 17, leden 2 en 6, van de Zesde richtlijn - Recht op aftrek - Uitsluitingen door nationale bepalingen daterende van vóór de Zesde richtlijn

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OpinionC-305/9721-01-1999 · ECLI:EU:C:1999:18

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