The Court of Justice of the European Union (hereinafter: CJEU) in its judgment of 4 May 2023 in case C-127/22 “Balgarska telekomunikatsionna kompania” (hereinafter: the Company) decided whether the withdrawal of goods unfit for use in the taxpayer’s business activity, which were then sold as waste or disposed of, affects the need to correct the previously deducted tax.
- Facts and question referred for a preliminary ruling
- CJEU ruling
- Importance in VAT
Source: MDDP
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)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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