I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
()
2010/C 346/55
Language of the case: French
Applicant: L’Océane Immobilière SAS
Defendant: Direction de contrôle fiscal Ouest
Does Article 5 of the Sixth Council Directive 77/388/EEC of 17 May 1977 allow a Member State to maintain in force or establish a provision imposing value added tax on the supply by a taxable person to itself of property for the use of its business, although that supply gives rise to a right to deduct the value added tax thereby levied immediately and in full?
(1) 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 (OJ 1977 L 145, p. 1).