Finanzamt Hildesheim v BLC Baumarkt GmbH & Co KG

Subject Matter

REVENUE — Value added tax — Deductibility of input tax — Taxpayer letting building comprising commercial and residential parts — Commercial parts subject to VAT whereas residential parts exempt — Taxpayer using turnover method to calculate VAT attributable to each part — Tax authority applying different method involving calculation of floor space — Whether tax authority’s decision compatible with European Union law

(Case C-511/10); EU:C:2012:689; [2013] STC 521; [2012] CN 50, ECJ