According to the ECJ, a taxable person is obliged under Articles 184 to 187 of the VAT Directive to adjust the deduction of input VAT with regard to the acquisition of goods or services for the purpose of manufacturing capital goods if the manufactured capital goods have not been used for taxable economic activities and will never be used for that purpose because the owner or sole shareholder of this taxable person has decided to put him into liquidation and the request to remove that taxable person from the register of VAT payers has been granted. The justifications for the decision to put the taxpayer into liquidation and therefore to forgo the intended taxed economic activity – such as steadily increasing losses.
Source BTW jurisprudentie
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