Royscot Leasing Ltd v Customs and Excise Comrs

Subject Matter

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/EEC), art 11(4) — Council Directive (77/388/EEC), art 17(6)

[2000] 1 WLR 1151