Les Jardines de Jouvence SCRL v Etat belge

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of art 13A(1)(g) of Sixth Council Directive (EEC) 77/388. The request had been made in proceedings between Les Jardins de Jouvence SCRL and État belge concerning the refusal to allow that company to deduct input VAT in the context of building work which it had carried out for the purpose of operating a serviced residence.

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