Gemeente Woerden (Municipality of Woerden) v. Staatsecretaris van Financiën (Secretary of State for Finance, Netherlands), C:2016:466 (European Court of Justice (10th Chamber) )

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Summaries

Summary Under

sale of a building at 10% of cost to an intermediary for 90% non-taxable use entitled the vendor to full ITCs

The Municipality of Woerden deducted virtually all of the VAT incurred by it in constructing two buildings, which it sold at 10% of its cost to a...

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Summary Under

full ITC for sale at 10% of cost

The named Netherlands municipality did not provide two buildings constructed by it to the mostly VAT-exempt building users (e.g., schools)...

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