Definition: The ECJ confirms its case law on definition of "undertaking", " effect on trade between Member States", and "selectivity" (Wolfgang Heiser)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. – ECJ, 3 March 2005, Wolfgang Heiser v. Finanzamt Innsbruck, case C-172/03 In that judgment, the Court answers a question referred by the Austrian Finanzamt for a preliminary ruling on the rules governing the adjustment of deductions of value added tax and the interpretation of Article 87 EC. The Austrian legislation provides for doctors to switch from a system of transactions subject to VAT to a system of exempt transactions with effect from 1 January 1997. However, for transactions begun but not completed before that date, relief is