Muys' en De Winter's Bouw- en Aannemingsbedrijf BV v Staatssecretaris van Financiën (C-281/91)

Judgment of 27 Oct 1993

law://eu/cjeu/1991/c-281-91/para_14@2026-11-13

14That interpretation is borne out by the objective of the common system introduced by the Sixth VAT Directive, which aims in particular to secure equal treatment for taxable persons. That principle would be disregarded if a purchaser were to be taxed on credit granted by his supplier, whereas a purchaser seeking credit from a bank or another lender received an exempted credit.

Muys' en De Winter's Bouw- en Aannemingsbedrijf BV v Staatssecretaris van Financiën (C-281/91)

Key facts

History · 1 version

Connections