Comments on ECJ C-194/21 (Staatssecretaris van Financiën) – Preliminary Decision Regarding Dutch VAT Deduction Rules

The European Court of Justice published preliminary ruling for Case No. C-194/21, clarifying VAT deduction on the acquisition of building land. The chargeable event occurs, and VAT becomes taxable when the goods or services are provided.

Source: GVC

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

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