Staatssecretaris Van Financien v Pactor Vastgoed Bv: ECJ 10 Oct 2013

ECJ Sixth VAT Directive – Articles 13C and 20 – Supply of immovable property – Right to opt for taxation – Right to deduction – Adjustment of deductions – Recovery of sums due following adjustment of a VAT deduction – Taxable person liable for payment – Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction

C-622/11, [2013] EUECJ C-622/11

European, VAT

Updated: 22 November 2021; Ref: scu.516582