Judgment
Case C-594/10
Decision:
"On those grounds, the Court (Third Chamber) hereby rules:
Article 6(2)(a) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes ? Common system of value added tax: uniform basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995, read together with Article 11A(1)(c) of the same directive, must be interpreted as precluding national fiscal legislation which initially authorises a taxable person whose passenger vehicles are used for both business and private purposes to deduct input value added tax immediately and in full, but which subsequently provides, as regards private use of those vehicles, for annual taxation based ? for determining the taxable amount of value added tax owed in a given financial year ? on a flat-rate method of calculating expenses relating to such use which does not take account on a proportional basis of the actual extent of that private use."
AG Juliane Kokott Opinion
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