European Court of Justice (Eighth Chamber).

T von Danwitz (Rapporteur), President of the Chamber, E Juhász and G Arestis, JJ, P Mengozzi, Advocate General.

Judgment delivered 18 December 2008.

Value added tax – Deduction of input tax – Goods and services used for both taxable and exempt transactions – Deductible proportion – Calculation – Methods laid down – Obligation to apply rounding-up rule – Council Directive 77/388, art. 17(5), 19(1).

  This was a reference for a preliminary ruling from the Scottish Court of Session on the interpretation of art. 17(5) and 19(1) of Council Directive 77/388 (the sixth directive).

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