Comments on ECJ C-194/21: VAT cannot be reclaimed after revision

Mr. drs. Wilbert Nieuwenhuizen gives his pre-commentary on a judgment of the Supreme Court of 16 September 2022. Following the ECJ EU, the Supreme Court rules that an entrepreneur cannot yet assert his right to deduct input tax through the adjustment scheme.

Source Taxence

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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