Court of Justice (Sixth Chamber) 18 October 2018, C-153/17 (Commissioners for Her Majesty's Revenue and Customs v Volkswagen Financial Services (UK) Ltd.)

JUDGMENT OF THE COURT (Sixth Chamber) 18 October 2018 ( *1 ) (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 168 and 173 — Deduction of input tax — Vehicle hire purchase transactions — Goods and services used for both taxable transactions and exempt transactions — Origin and scope of the right to deduct — Proportional deduction) In