Hearings
European Union
06 Apr 1995 (Case C-4/94); EU:C:1995:107; [1996] 1 WLR 174; [1995] All ER (EC) 401; [1995] STC 424; [1995] ECR 1-983, ECJ
BLP Group Plc v Customs and Excise Comrs
Subject Matter
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/EEC), art 2 — Council Directive (77/388/EEC), art 17
(Case C-4/94); EU:C:1995:107; [1996] 1 WLR 174; [1995] All ER (EC) 401; [1995] STC 424; [1995] ECR 1-983, ECJ