C-439/04 en C-440/04 en C-439/04 en C-440/04Document languageNederlands Download original PDF

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C-439/04 en C-440/04 en C-439/04 en C-440/04

Source: Court of Justice of the European Union
ECLI:EU:C:2006:174
CELEX 62004CC0439Official source consulted on 25 July 2026.

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Case details

Case name: Axel Kittel
Publication date: 14-03-2006
ECLI: ECLI:EU:C:2006:174
Court: Court of Justice
Document type: Opinion
Parties: Axel Kittel tegen Belgische Staat (C-439/04) en Belgische Staat tegen Recolta Recycling SPRL (C-440/04).
Article: Directive 2006/112/EC

Official subject

Zesde BTW-richtlijn - Aftrek van voorbelasting - 'Carrouselfraude' - Absolute nietigheid naar nationaal recht van verkoopovereenkomst

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DecisionC-439/04 en C-440/04 en C-439/04 en C-440/0406-07-2006 · ECLI:EU:C:2006:446

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