Hearings
European Union
26 May 2005 (Case C-465/03); EU:C:2005:320; [2005] 1 WLR 3755; [2005] STC 1118, ECJ
Kretztechnik AG v Finanzamt Linz
Subject Matter
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)
(Case C-465/03); EU:C:2005:320; [2005] 1 WLR 3755; [2005] STC 1118, ECJ