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Abbey National plc v Customs and Excise Commissioners
Judgment date: 22/02/2001
Court: ECJ
Judge: DAO Edward (P), P Jann , L Sevon JJ and FG Jacobs (AG)
Citation:
[2001] 1 WLR 769;
[2001] All ER (EC) 385;
Catchwords: Taxation and revenue; Deductions; Value added tax; Deductibility of input tax;