Balgarska telekomunikatsionna kompania (BTK) is a Bulgarian telecommunications company that has disposed of various goods that were no longer suitable for use or sale. This has resulted in revisions, to which BTK has objected. The CJEU has ruled that the disposal of goods sold as waste does not lead to revision, but the voluntary destruction of an item leads to a change in the elements used to determine the amount of deduction. However, if the destruction has been duly proven and the asset has objectively lost all use for the economic activities of the taxable person, it constitutes a ‘destruction’ within the meaning of the VAT Directive and does not require revision.
Source BTW jurisprudentie
See also
- Summary of ECJ C-127/22: No Adjustment of deductible VAT if he destruction is duly proven and the goods had objectively lost all usefulness in the taxable person’s economic activities
- C-127/22 (Balgarska telekomunikatsionna kompania) – Judgment – No Adjustment of VAT deductions if scrapping of goods is duly proven
- Roadtrip through ECJ Cases – Adjustment of deductions – Recalculation (Art. 184 – 186)
