Comments on ECJ C-127/22: Is It Necessary to Make Adjustments to Input VAT in the Event of Destruction of Goods?

In its judgment of 4 May 2023, the CJEU ruled on the obligations of taxpayers. The CJEU’s position concerns the adjustment of input tax in connection with the purchase of goods when these goods are not used in business activity, but are destroyed, disposed of or sold for disposal.

• What was the case?
• Position of the CJEU
• When did the CJEU consider it necessary to make adjustments to the VAT deducted?

Source: MDDP

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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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• For an overview of ECJ cases per article of the EU VAT Directive, click HERE

 

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