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European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of art 5(7)(a) of Sixth Council Directive (EEC) 77/388 (on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment). The request had been made in proceedings between the Municipality of 's‑Hertogenbosch, Netherlands (the Gemeente); and the Netherlands State Secretary for Finance concerning the Gemeente's right to deduct input VAT which it had paid in respect of the construction costs of a new municipal building.
European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of art 5(7)(a) of Sixth Council Directive (EEC) 77/388 (on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment). The request had been made in proceedings between the Municipality of 's‑Hertogenbosch, Netherlands (the Gemeente); and the Netherlands State Secretary for Finance concerning the Gemeente's right to deduct input VAT which it had paid in respect of the construction costs of a new municipal building.
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