Comments on ECJ C-293/21: Correction of input VAT in the case of liquidation

The CJEU has ruled on the question of the correction of input VAT in the case of a company being liquidated.

The case
Vittamed is a company resident in Lithuania engaged in technical scientific research and the practical applications thereof. From 1 March 2012, this company did not carry out any supplies of goods or services subject to VAT.

Source KPMG

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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