Court of Justice of the European Communities (including Court of First Instance Decisions)
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BLP Group plc v Commissioners of Customs & Excise. (Tax provisions) [1995] EUECJ C-4/94 (6 April 1995)
URL: http://www.bailii.org/eu/cases/EUECJ/1995/C494.html Cite as:
[1995] BVC 159,
[1995] EUECJ C-4/94,
[1996] WLR 174,
[1995] ECR I-983,
[1995] 2 CMLR 750,
[1996] 1 WLR 174,
[1995] All ER (EC) 401,
[1995] STC 424
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IMPORTANT LEGAL NOTICE - The source of this judgment is the web site of the Court of Justice of the European Communities. The information in this database has been provided free of charge and is subject to a Court of Justice of the European Communities disclaimer and a copyright notice. This electronic version is not authentic and is subject to amendment.
++++ Tax provisions ° Harmonization of laws ° Turnover tax ° Common system of value added tax ° Deduction of input tax ° Tax on services supplied for the purpose of an exempt transaction ° No right to deduct ° Exempt transaction intended for the carrying out of a taxable transaction ° No effect (Council Directives 67/227, Art. 2 and 77/388, Art. 17)