Comments to C-127/22: is it required to make adjustments to input VAT in the case of destruction of goods?

CJEU ruled on the obligations of taxpayers to make adjustments to input tax in relation to the acquisition of goods when those goods are not used in a business activity but are destroyed, disposed of or sold as waste.

Source: mddp.pl

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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)

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• For an overview of ECJ cases per article of the EU VAT Directive, click HERE

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