Adjustment of input VAT deduction in the case of write-offs and subsequent sale as well as for write-offs as waste, destruction or disposal.
This Bulgarian reference for a preliminary ruling concerns the interpretation of the provisions on input VAT adjustments (Art. 184 to 186 of the VAT Directive).
Source KPMG
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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