The Weekly Law Reports
[1996] 1 WLR 174
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
B.L.P. GROUP PLC.
v.
CUSTOMS AND EXCISE COMMISSIONERS
(Case C-4/94)
1994 Dec. 8;
1995 Jan. 26;
April 6
1995 Jan. 26;
April 6
President of Chamber C. Gulmann Judges J. C. Moitinho de Almeida and D. A. O. Edward Advocate General C.O. Lenz
Revenue
— Value added tax
— Deductibility of input tax
— Claim to deduct VAT payable on services rendered in connection with sale of shares to reduce taxpayer's debts
— No right to deduct where services used for exempt transaction
— Whether exception where ultimate purpose of transaction being carrying out of taxable transaction
—
Council Directive (67/227/E.E.C.), art. 2
—
Council Directive (77/388/E.E.C.), art. 17