Comments on ECJ C-293/21: Mandatory revision of VAT in case of liquidation of company

The Court of Justice of the EU recently ruled in the Vittamed case (No. C-293/21). In short, the CJEU finds that VAT must be revised if investment goods due to a corporate liquidation are not and will not be used for business activities for which the business is entitled to recovery of VAT on costs. In this article, we discuss this important outcome and discuss the consequences in practice.

Source Baker Tilly

See also ECJ C-293/21 (Vittamed technologios) – Judgment – Review of VAT deduction of capital goods in case of liquidation of the taxable person

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