Imofloresmira — Investimentos Imobiliários. No adjustment of VAT deductions in case of an unoccupied property. Court of Justice

Articles 167, 168, 184, 185 and 187 of Council Directive 2006/112/EC must be interpreted to the effect that they preclude national legislation which provides for the adjustment of the value added tax initially deducted on the ground that a property, for which the right to opt for taxation was exercised, is regarded as no longer being used by the taxable person for the purposes of its own taxed transactions, where that property has remained unoccupied for more than two years, even though it is established that the taxable person has sought to rent it during that period.

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