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Judgment of the Court (Fifth Chamber) of 8 November 2001.

Commission of the European Communities v Kingdom of the Netherlands.

C-338/98 • 61998CJ0338 • ECLI:EU:C:2001:596

Inbound citations: 10
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Cited paragraphs: 3
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Outbound citations: 12

Keywords

Failure of a Member State to fulfil its obligations
Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive
National legislation allowing an employer to deduct, as input tax, a certain percentage of an allowance paid to an employee for business use of a private vehicle.

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