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European Union
Belgische Staat v Ghent Coal Terminal NV (C-37/95)
Judgment
20

Belgische Staat v Ghent Coal Terminal NV (C-37/95)

Judgment of 15 Jan 1998law://eu/cjeu/1995/c-37-95/para_20@2026-11-11

20Likewise, the right to deduct remains acquired where the taxable person has been unable to use the goods or services which gave rise to a deduction in the context of taxable transactions by reason of circumstances beyond his control.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-37/95 · ECLI:EU:C:1998:1
Decided: 15 Jan 1998
Procedure: Preliminary reference
Applicant: Belgian State
Defendant: Ghent Coal Terminal NV
Rapporteur: G. F. Mancini
Advocate General: D. Ruiz-Jarabo Colomer
Bench: 2 judges
G. F. Mancini, G. Hirsch
Language: Dutch
Official: CURIA · EUR-Lex 61995CJ0037

Topics

Value added tax

History · 1 version

15 Jan 1998Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 14: UAB 'Vittamed technologijos' v Valstybinė mokesčių inspekcija (C-293/21)2 provisions; ITH Comercial Timişoara SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice (C-734/19)3 provisions; Ryanair Ltd v The Revenue Commissioners (C-249/17)2 provisions; Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira (C-672/16); Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-285/11)2 provisions; SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Administraţia Finanţelor Publice Bucureşti Sector 1 (C-257/11)2 provisions; Nidera Handelscompagnie BV v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-385/09)2 provisions; Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3 (C-95/07); Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen (C-437/06); Investrand BV v Staatssecretaris van Financiën (C-435/05)2 provisions; Centralan Property Ltd v Commissioners of Customs & Excise (C-63/04)2 provisions; Kretztechnik AG v Finanzamt Linz (C-465/03)2 provisions; I/S Fini H v Skatteministeriet (C-32/03)2 provisions; Finanzamt Sulingen v Walter Sudholz (C-17/01)
Cites 6: D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën (268/83); Intercommunale voor zeewaterontzilting (INZO) v Belgian State (C-110/94); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State (C-62/93); Commission of the European Communities v French Republic (50/87); Hansgeorg Lennartz v Finanzamt München III (C-97/90)