European Court of Justice (Fourth Chamber)

L. Bay Larsen, President of the Chamber, M. Safjan (Rapporteur), J. Malenovský, A. Prechal and K. Jürimäe, (Judges), E. Sharpston, Advocate General

Judgment delivered 10 September 2014

Value added tax – Deduction of input tax – Construction costs of a new municipal building – First occupation by municipality – Use 94% for public authority activities, 5% for activities as taxable person and 1% for exempt activities – Right to deduct tax paid in proportion corresponding to taxable use – Directive 77/388 (the Sixth VAT Directive), art. 5(7)(a) and 17(5).

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