Conseil d'État, 8ème chambre, 21/10/2020, 440526, Inédit au recueil Lebon

Keywords
EuroCases
FR EN
Directive 2006/112/EC - Articles 168 and 176
Submission of rentals to value added tax
Vehicles rented
Taxable transaction
Right of deduction
Summary
EuroCases
EN FR

In the present case, the Council of State (Conseil d’Etat) was required to rule on the disregard of the provisions of Directive 2006/112/EC.

The company DBF Montpellier asked the Council of State to annul for abuse of power the words "provided that this rental was subject to VAT. The

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