Comments on ECJ C-127/22: Withdrawal of Goods and Subsequent Sale or Destruction does not Require Correction of Input VAT

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)

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