The Weekly Law Reports
[2002] 2 WLR 1207
Court of Justice of the European Communities
Fischer
v
Finanzamt Burgdorf
Brandenstein
(Joined Cases C-322/99 and C-323/99)
v
Finanzamt Düsseldorf-Mettmann
2000 Oct 12;
Dec 14;
2001 May 17
Dec 14;
2001 May 17
President of Chamber A La Pergola, Judges M Wathelet, D A O Edward, P Jann and L Sevón Advocate General F G Jacobs
Revenue
— Value added tax
— Taxable amount
— Purchase of item from private individual
— Non-deductibility of input tax on purchase
— Input tax deducted on post-acquisition expenditure
— Whether liability to VAT on transfer from business to private assets
— Criteria for determining whether “component parts” incorporated
— Adjustment of tax deducted
—
Council Directive 77/388/EEC, arts 5(6), 20(1)(b)
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