Comments on ECJ C-293/21: Deduction of input VAT on unused goods must be reviewed upon liquidation

The European Court of Justice rules that Vittamed must review the deduction of input VAT. The capital goods manufactured have not been used for taxed economic activities and will never be used for that purpose again.

Source Taxlive

See also ECJ C-293/21 (Vittamed technologios) – Judgment – Review of VAT deduction of capital goods in case of liquidation of the taxable person

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