European Court of Justice (Seventh Chamber)

T. von Danwitz, President of the Chamber, C. Vajda (Rapporteur) and P.G. Xuereb, (Judges), G. Pitruzzella, Advocate General

Judgment delivered 27 March 2019*

Value added tax (VAT) – Directive 2006/112/EC – Harmonisation of fiscal legislation – Deduction of input tax – Immovable property acquired as capital goods – Sale and lease back – Adjustment of deductions of VAT – Principle of VAT neutrality – Principle of equal treatment.

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