ECJ Common System of Value Added Tax – Deduction of Input Tax – Opinion – Request for a preliminary ruling – Common system of value added tax – Deduction of input tax – Acquisition of capital goods – Allocation of the capital goods where their intended economic use remains uncertain – Original use for a (public authority) activity which does not confer entitlement to deduct input tax – Subsequent use for a taxable activity (change of use) – Subsequent deduction of input tax by means of an adjustment of the deduction
Citations:
C-140/17, [2018] EUECJ C-140/17 – O
Links:
Jurisdiction:
European
Cited by:
Opinion – Szef Krajowej Administracji Skarbowej v Gmina Ryjewo ECJ 25-Jul-2018
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 184 – Deduction of input tax – Adjustment – Immovable property acquired as capital goods – Initial allocation to an activity which does not . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 13 April 2022; Ref: scu.609057
