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EUROPEAN COURT OF JUST 4 October 1995,C-291892, Finanzamt Uelzen v. Armbrecht (D) VAT - Taxable transactions. Mr Annbrecht a hotelier, owned a building comprising a guesthouse, a restaurant and premises used as a private dwelling. When he sold the whole of this building, he opted for taxation on the sale of i t as was allowed by German law to taxable persons for transfers to another trader for the purposes of his business. The dispute concerned the parts of the building which were to be subject to VAT: Mr Armbrecht regarded only the sale of that part of his building which was used for professional purposes as subject to VAT,while the tax administration imposed VAT on the sale of the private dwelling as well. The German Government invoked that, by authorizing Member States to restrict the scope of any right to opt for taxation which they may allow their taxpayers in respect of transactions exempted under Art. 13(B)(g) and (h) of the Directive and to f x the details of its use, i Art. 13(C) empowered the German legislature to impose on a taxable person the taxation of the property in its entirety. The Court dismissed the reasoning
EC Tax Review – Kluwer Law International
Published: Mar 1, 1996
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