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X v Staatssecretaris van Financiën

In the Netherlands case of X v Staatssecretaris van Financiën (CJEU Case C-334/10) the CJEU held that Article 6(2) of the EC Sixth Directive must be interpreted as meaning that ‘a taxable person who makes temporary use for private purposes of part of a capital item forming part of the assets of his business is entitled under those provisions to deduct the input value added tax on the expenditure incurred in carrying out permanent alterations to that item even though those alterations were carried out with a view to that temporary use for private purposes and secondly that right to deduct exists irrespective of whether the taxable person was charged VAT and deducted that VAT upon the acquisition of the capital item to which those alterations were made’.

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Why it matters: Article 6(2) of the EC Sixth Directive provides that ‘the...

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