According to the CJEU, Articles 137, 168, 184 to 187, 189 and 192 of the VAT Directive prohibit national legislation which provides that a real estate owner who has made use of the optional scheme when constructing a building for rental purposes. application of VAT and the input tax on acquisitions for this real estate project, is obliged to repay the entire amount of this tax immediately, because the proposed project that gave the right to deduct did not give rise to any taxable activity, but does not prohibit a national legislation which provides that in such a situation the deduction of input tax must be revised mandatorily.
Source BTW jurisprudentie
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