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Case C-316/18: Judgment of the Court (Eighth Chamber) of 3 July 2019 (request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge (Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions — Overheads)
ECLI:EU:UNKNOWN:62018CA0316
62018CA0316
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Official Journal of the European Union
C 305/21
(Case C-316/18) (*)
(Reference for a preliminary ruling - Value added tax (VAT) - Deduction of input tax - Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions - Overheads)
(2019/C 305/26)
Language of the case: English
Referring court
Parties to the main proceedings
Appellant: Commissioners for Her Majesty’s Revenue and Customs
Respondent: The Chancellor, Masters and Scholars of the University of Cambridge
Operative part of the judgment
Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a taxable person that (i) is carrying out both taxable and exempt activities, (ii) invests the donations and endowments that it receives by placing them in a fund and (iii) uses the income generated by that fund to cover the costs of all of those activities is not entitled to deduct, as an overhead, input value added tax paid in respect of the costs associated with that investment.
(*)
Language of the case: English.
ECLI:EU:C:2019:140