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European Union
Commission of the European Communities v Kingdom of the Netherlands (C-338/98)
Judgment
The present action
The second complaint, alleging infring…
Findings of the Court
71

Commission of the European Communities v Kingdom of the Netherlands (C-338/98)

Judgment of 8 Nov 2001law://eu/cjeu/1998/c-338-98/para_71@2026-11-11

71Article 18 of the Sixth Directive relates solely to the conditions governing exercise of the right to deduct, the actual existence of such a right being dealt with in Article 17.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-338/98 · ECLI:EU:C:2001:596
Decided: 8 Nov 2001
Procedure: Infringement action
Applicant: Commission of the European Communities
Defendant: Kingdom of the Netherlands
Rapporteur: A. La Pergola
Advocate General: C. Stix-Hackl
Bench: 4 judges
D.A.O. Edward, A. La Pergola, M. Wathelet, C.W.A. Timmermans
Language: Dutch
Official: CURIA · EUR-Lex 61998CJ0338

Topics

Value added tax

History · 1 version

8 Nov 2001Reading

Connections

Cited by 6: Idexx Laboratories Italia Srl v Agenzia delle Entrate (C-590/13)2 provisions; European Commission v Republic of Hungary (C-274/10)2 provisions; Commission of the European Communities v Kingdom of Spain (C-204/03); Commission of the European Communities v French Republic (C-243/03)2 provisions; Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (C-33/03); Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck (C-152/02)2 provisions
Cites 5: 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; Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them; BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State (C-62/93); ORO Amsterdam Beheer BV and Concerto BV v Inspecteur der Omzetbelasting Amsterdam (C-165/88); Leesportefeuille "Intiem" CV v Staatssecretaris van Financiën (165/86)