The Weekly Law Reports
[2005] 1 WLR 3755
Court of Justice of the European Communities
Kretztechnik AG
v
Finanzamt Linz
(Case C-465/03)
2004 Dec 15;
2005 Feb 24;
May 26
2005 Feb 24;
May 26
President of Chamber P Jann, Judges K Lenaerts, J N Cunha Rodrigues, M Ilesic and E Levits Advocate General F G Jacobs
Revenue
— Value added tax
— Deductibility of input tax
— New issue of shares
— Whether taxable transaction
— Whether VAT on issue expenses deductible
—
Council Directive 77/388/EEC (as amended by Council Directive 95/7/EC), arts 2(1), 17(2)(5)