Comments on ECJ C-194/21: VAT that is deducted too late cannot be deducted via revision

The Court of Justice of the EU has ruled that it is not contrary to EU law that the Netherlands refuses to allow X, in the context of a review, to deduct the VAT claimed too late. It is immaterial that no abuse of law, fraud or loss of tax revenue has been established.

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See also ECJ C-194/21 (Staatssecretaris van Financien NL) – Judgment – No deduction of VAT if the actual use does not match with the intended use 

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