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Document 62021CA0194
Case C-194/21: Judgment of the Court (Tenth Chamber) of 7 July 2022 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v X (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 184 and 185 — Adjustment of deductions — Taxable person who did not exercise their right of deduction before the expiry of a limitation period — No possibility of making that deduction in the context of adjustment)
Case C-194/21: Judgment of the Court (Tenth Chamber) of 7 July 2022 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v X (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 184 and 185 — Adjustment of deductions — Taxable person who did not exercise their right of deduction before the expiry of a limitation period — No possibility of making that deduction in the context of adjustment)
Case C-194/21: Judgment of the Court (Tenth Chamber) of 7 July 2022 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v X (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 184 and 185 — Adjustment of deductions — Taxable person who did not exercise their right of deduction before the expiry of a limitation period — No possibility of making that deduction in the context of adjustment)
OJ C 318, 22.8.2022, p. 14–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 07/07/2022
- Date lodged:
- 29/03/2021
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Dutch
- Type of procedure:
- Reference for a preliminary ruling
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- Case affecting:
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- Related EU case-law document 62021CJ0194
- Instruments cited in case law:
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|
22.8.2022 |
EN |
Official Journal of the European Union |
C 318/14 |
Judgment of the Court (Tenth Chamber) of 7 July 2022 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v X
(Case C-194/21) (1)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Articles 184 and 185 - Adjustment of deductions - Taxable person who did not exercise their right of deduction before the expiry of a limitation period - No possibility of making that deduction in the context of adjustment)
(2022/C 318/18)
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Appellant: Staatssecretaris van Financiën
Respondent: X
Operative part of the judgment
Articles 184 and 185 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010
must be interpreted as not precluding a taxable person who failed to exercise, before the expiry of the limitation period laid down by national law, the right to deduct value added tax (VAT) relating to the acquisition of goods or services, from being denied the possibility of subsequently making that deduction, by way of an adjustment, at the time when those goods or services are first used for the purposes of taxed transactions, even where no abuse of rights, fraud or loss of tax revenue has been established.
