Comments on ECJ C-127/22: Bulgarian referral raises refund potential for certain VAT payments

The Court of Justice of the European Union (CJEU) issued an important decision opening the door to the possibility of obtaining a refund of value-added tax (VAT) paid due to adjustment of the input VAT deduction when goods that have lost their usefulness are scrapped.

Source EY

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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