EU & Human Rights

Seeling (Taxation)

[2003] EUECJ C26900Court of Justice of the European Union (including the General Court)2003

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“(Sixth VAT Directive - Articles 6(2)(a) and 13B(b) - Private use by the taxable person of a dwelling in a building forming, in its entirety, part of the assets of the business - Such use not equivale…”

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