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JUDGMENT OF THE COURT (Fifth Chamber) of 11 July 1996 in Case C-306/94 (reference for a preliminary ruling from the Cour Administrative d'Appel de Lyon); Régie Dauphinoise - Cabinet A. Forest Sarl v. Ministre du Budget (Value added tax - Interpretation of Article 19 (2) of the sixth Directive 77/388/EEC - Deduction of input tax - Incidental financial transactions - Calculation of the deductible proportion)
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