Judgment of the Court (Sixth Chamber), 13 March 2014
Judgment of the Court (Sixth Chamber), 13 March 2014.#Finanzamt Saarlouis v Heinz Malburg.#Request for a preliminary ruling from the Bundesfinanzhof.#Taxation — Value added tax — Origin and scope of the right of deduction — Dissolution of a partnership by a partner — Acquisition of a portion of the client base of that partnership — Contribution in kind to another partnership — Payment of input tax — Whether deduction possible.#Case C‑204/13.
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