European Court of Justice (Eighth Chamber)

D. Šváby, President of the Chamber, J. Malenovský and M. Safjan (Rapporteur), (Judges) , M. Campos Sánchez-Bordona, Advocate General

Judgment delivered 15 September 2016*

Value added tax – Right to deduct VAT – Decision 2004/817 authorising Germany to apply a measure for derogating – Legislative provision of Germany – Expenditure on goods and services – Extent of use of goods and services for non-economic purposes greater than 90% of total use – Whether the right to deduct was lost completely.

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