CTT – Correios De Portugal (VAT – Deduction of Input Tax – Mixed Taxable Person – Judgment): ECJ 30 Apr 2020

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Article 173 – Mixed taxable person – Deduction methods – Pro rata method – Deduction on the basis of actual use – Article 184 to Article 186 – Adjustment of deductions – Change in the factors used to determine the amount to be deducted – Output transaction incorrectly regarded as VAT-exempt – National measure prohibiting a change in the deduction method for years that have already elapsed – Limitation period – Principles of fiscal neutrality, legal certainty, effectiveness, and proportionality

Citations:

C-661/18, [2020] EUECJ C-661/18, ECLI:EU:C:2020:335

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 31 October 2022; Ref: scu.660113