Staatssecretaris van Financiën v X (Case C-536/08); Staatssecretaris van Financiën v fiscale eenheid Facet BV/Facet Trading BV (Case C-539/08).  BVC 248
European Court of Justice (Third Chamber).
K Lenaerts, President of the Chamber, R Silva de Lapuerta, G Arestis (Rapporteur), J Malenovský and T von Danwitz, JJ, J Mazák, Advocate General.
Judgment delivered 22 April 2010.
Value added tax – Right to deduct – Transitional arrangements for taxation of trade between member states – Place of intra-Community acquisitions of goods – Council Directive 77/388, art. 17(2), (3), 28B(A)(2).
These were references for a preliminary ruling from the Hoge Raad der Nederlanden concerning the interpretation of art. 17(2) and (3) and 28B(A)(2) of Council Directive 77/388 (the sixth directive).