[2007] CSIH 15.

Court of Session (Inner House, Second Division).

Lord Justice Clerk (Gill), Lord Osborne and Lady Cosgrove.

Judgment delivered 21 February 2007.

Value added tax – Input tax – Partial exemption – Deductible proportion of residual input tax – Rounding up – Whether applicable to special method – Court of Session making reference to ECJ – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101, 102 – Council Directive 77/388, art. 19.

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