European Court of Justice.

M Wathelet, President of the Chamber, L Sevón, Rapporteur, P Jann, J, N Fennelly, Advocate General.

Judgment delivered 14 November 2000.

Value added tax – Deduction of input tax – Undertaking subject to tax on only one part of its operations – Deductible proportion – Calculation – Holding company collecting share dividends and loan interest from its subsidiaries – Involvement in management of subsidiaries – Sixth Council directive (Directive 77/388), art. 2(1), 4(2) and 19.


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