C-374/19: ECJ on the adjustment of input tax for the unsuccessful business if some of the tax-exempt output supplies are continued

In the Court’s judgment in HF C-374/19, the taxpayer operated a retirement home and constructed a cafeteria in an annex to the home. The cafeteria was accessible to visitors through an outside entrance and to residents of the retirement home via the home’s dining room. Initially, the taxpayer said that it would use the cafeteria exclusively for taxable transactions since it was intended for use solely by external visitors.

Source: dlapiper.com

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