The Weekly Law Reports
[2000] 1 WLR 1151
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
ROYSCOT LEASING LTD.
and Others
v.
CUSTOMS AND EXCISE COMMISSIONERS
(Case C-305/97)
1998 Nov. 19;
1999 Jan. 21;
Oct. 5
1999 Jan. 21;
Oct. 5
President of Chamber G. Hirsch Judges J.L. Murray and R. Schintgen Advocate General P. Léger
Revenue
— Value added tax
— Deductibility of input tax
— Right of deduction excluded by member state in case of VAT on purchase of cars
— Whether exclusion permissible even when cars essential tools of business or incapable of private use by taxpayer
— Whether power of exclusion lapsing after period referred to in Community Directive
—
Council Directive (67/228/E.E.C.), art. 11(4)
—
Council Directive (77/388/E.E.C.), art. 17(6)