Comments on ECJ C-127/22: Adjustment of input VAT deduction in the case of write-offs

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)

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