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Supreme Court refers case on adjustment of initial VAT deduction to CJEU

On 26 March 2021, the Dutch Supreme Court requested a preliminary ruling from the Court of Justice of the European Union (CJEU) on whether the VAT rules relating to the adjustment of a deduction of input VAT apply where a taxpayer initially mistakenly forgot to take a deduction.

Source

See also ECJ C-194/21 (Staatssecretaris van Financien NL) – Question – Revision of initial deduction if the actual use matches the intended use?

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