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World Journal of VAT/GST Law Volume 3, 2014 - Issue 2
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Original Articles

The Court denies the right to deduct

ECJ 13 March 2014, C-204/13, Finanzamt Saarlouis v Heinz Malburg

Tina Ehrke-RabelUniversity of Graz, Austria.
Pages 120-123 | Published online: 07 May 2015

  • Case C-280/10 Kopalnia Odkrywkowa Polski Trawertyn P Granatowicz, M Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu [2012] OJ C118/2
  • Case C-98/98 Commissioners of Customs & Excise v Midland Bank plc [2000] ECR I-4177, para 24; Case C-408/98 Abbey National plc v Commissioners of Customs and Excise [2001] ECR I-1361, para 26; Case C-435/05 Investrand BV v Staatssecretaris van Financiën [2007] ECR I-1315, para 33; Case C-104/12 Finanzamt Köln-Nord v Wolfram Becker [2013] OJ C114/20, para 19.
  • See Midland Bank (n 2) para 20; Case C-465/03 Kretztechnik AG v Finanzamt Linz [2005] ECR I-4357, para 36; Wolfram Becker (n 2) para 20.
  • See inter alia Case 268/83 DA Rompelman and EA Rompelman-Van Deelen v Minister van Financien [1985] ECR 655, para 19; Case C-32/03 I/SFini Hv Skatteministeriet [2005] ECR I-1599, para 25.
  • Case C-204/13 Finanzamt Saarlouis v Heinz Malburg [2014] OJ C135/18, para 43.
  • Case C-44/11 Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG [2012] OJ C295/7, para 45.
  • Case C-29/08 Skatteverket v AB SKF [2009] ECR I-10413, paras 54ff.
  • Heinz Malburg (n 5) para 44.

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