C-455/05Document languageNederlands Download original PDF

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C-455/05

Source: Court of Justice of the European Union
ECLI:EU:C:2007:232
CELEX 62005CJ0455Official source consulted on 25 July 2026.

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Case details

Case name: Velvet & Steel Immobilien
Publication date: 19-04-2007
ECLI: ECLI:EU:C:2007:232
Court: Court of Justice
Document type: Decision
Parties: Velvet & Steel Immobilien und Handels GmbH tegen Finanzamt Hamburg-Eimsbüttel.
Article: Directive 2006/112/EC

Official subject

Zesde btw-richtlijn - Vrijstellingen - Artikel 13, B, sub d, punt 2 - Begrip "aangaan van verbintenissen’ - Aangaan van verbintenis tot renovatie van onroerend goed - Weigering van vrijstelling

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