Comments on ECJ C-194/21 (Staatssecretaris van Financiën) – Scope of application of adjustments to input VAT

The Court of Justice of the European Union (CJEU) has ruled on the possibility of an input VAT adjustment for a company that has not exercised its entitlement to deduct input VAT before the deadline expires.

Source KPMG

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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