Comments on ECJ C-293/21: Is there an obligation to adjust VAT on capital goods in the event of a liquidation?

The VAT rules provide that VAT deduction must be adjusted if the deductible amount is higher or lower than that to which the taxable person was entitled. Said adjustment is triggered when after the filing of the VAT return there is a change in the factors used to determine the deductible amount.

Source VATconsult

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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