Abbey National plc v Commissioners of Customs and Excise (Case C-408/98).  BVC 581
Court of Justice of the European Communities (Fifth Chamber).
DAO Edward, acting President of Chamber, P Jann and L Sevón (Rapporteur), JJ, FG Jacobs, Advocate General.
Judgment delivered 22 February 2001.
Value added tax – Transfer of a totality of assets or part thereof where no supply of goods took place – Recipient to be treated as successor to transferor – Deduction of input tax on services used by the transferor for the purposes of the transfer – Goods and services used for the purposes of the taxable person’s taxable transactions – Council Directive 77/388, art. 5(8), 17(2)(a), (5).