Source: curia.europa.eu (official link with background info not available yet)
- For the first project, the applicant bought a piece of land on which it would construct a production hall for a producer of elevators. The producer would rent this for 10 years.
- For the second project, the applicant purchased a plot of land and buildings (where the producer had its business).
- Via these two projects, the applicant wished to build an office tower and shopping centers – and the producer would reduce its housing costs.
- However, due to the economic crisis, the first project was shut down in 2008. As a result, the producer of elevators was forced to rent an alternative space.
- The question is, among other things, whether a person that acquires a good or service for the purpose of providing a taxable activity is entitled to input VAT recovery, and if that right continues to exist even if that good or service at a certain point is no longer used for the original intended purpose due to circumstances beyond the control of the taxable person that occur after acquisition of the good or service.
