Commentary on ECJ (C-9/20 Grundstücksgemeinschaft Kollaustraße): Input VAT deduction in case option to charge VAT upon receipts is chosen

In  C-9/20 Grundstücksgemeinschaft Kollaustraße 136 judgment of 10 February 2022, the European Court of Justice (ECJ) held that, for situations where the output VAT is calculated at the time the remuneration is received rather when the service was completed, the German VAT provision that the right to deduct input VAT must be exercised upon completion of the supply or service is not in line with current EU law, in particular Articles 167 and 66 (1) of Council Directive 2006/112/EC. 

Source: PwC DE

See also C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Decision – No deduction of VAT if chargeable event is later

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