ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Articles 18(c), 184 and 187 – Taxable transactions – Cessation of the taxable economic activity – Retention of goods on which VAT became deductible – Adjustment of deductions – Adjustment period – Taxation pursuant to Article 18(c) of Directive 2006/112 on expiry of the adjustment period
ECLI:EU:C:2016:454, [2016] EUECJ C-229/15
Bailii
European
VAT
Updated: 17 January 2022; Ref: scu.565621