Decree on VAT deduction updated (incorporating ECJ decision on C-140/17)

The State Secretary of Finance has updated the decision on the deduction of sales tax.

The following substantive and policy changes have been included:

Chapter 3. This chapter incorporates the consequence of CJEU 25 July 2018, case C-140/17 (Gmina Ryjewo). On the basis of this judgment, tax can be revised in more cases when goods are used for non-economic activities.

Source

• Overheid.nl
• Taxence
• BTW jurisprudentie in Dutch

See also ECJ C-140/17 (Gmina Ryjewo) – Judgment – Input VAT deduction adjustment after change of use of capital goods

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