CJEU, ruling of 12 November 2020 – case C-734/19 – ITH The CJEU has issued its opinion on Romania’s submission relating to the entitlement to deduct input VAT in the case of real estate activities if the originally planned activity is abandoned.
The objective indications that
prove the intended use must
generally be considered on a
case by case basis. Assertions
are not sufficient. On the
contrary, specific evidence is
required, subject to a rigorous
standard of review (Section
15.12 (2) UStAE).
Source: KPMG DE
