ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler vs DE) – Questions – Right to deduct VAT (newly constructed cafeteria not sold as planned, but exploited by taxpayer)

Question referred to the ECJ:

Does a taxable person who produces an investment object with regard to taxable use with entitlement to input tax deduction (in this case: construction of a building for the operation of a cafeteria) have to adjust the input tax deduction under Article 185(1) and Article 187 of the VAT Directive if he ceases the sales activity justifying the input tax deduction (in this case: operation of the cafeteria) and the investment object now remains unused in the scope of the previously taxable use?

Source: Curia

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