Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deductions of input VAT – Goods and services used by the taxable person to produce capital goods – Articles 184 to 187 – Adjustment of deductions – Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers
Citations:
C-293/21, [2022] EUECJ C-293/21
Links:
Jurisdiction:
European
VAT
Updated: 14 October 2022; Ref: scu.681830