This document is an excerpt from the EUR-Lex website
Document 62019CA0374
Case C-374/19: Judgment of the Court (Eighth Chamber) of 9 July 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — HF v Finanzamt Bad Neuenahr-Ahrweiler (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Adjustment of deductions — Variation in the deduction entitlement — Capital goods used for both taxed and exempt transactions — Cessation of the activity giving rise to the right of deduction — Remaining use solely for exempt transactions)
Case C-374/19: Judgment of the Court (Eighth Chamber) of 9 July 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — HF v Finanzamt Bad Neuenahr-Ahrweiler (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Adjustment of deductions — Variation in the deduction entitlement — Capital goods used for both taxed and exempt transactions — Cessation of the activity giving rise to the right of deduction — Remaining use solely for exempt transactions)
Case C-374/19: Judgment of the Court (Eighth Chamber) of 9 July 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — HF v Finanzamt Bad Neuenahr-Ahrweiler (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Adjustment of deductions — Variation in the deduction entitlement — Capital goods used for both taxed and exempt transactions — Cessation of the activity giving rise to the right of deduction — Remaining use solely for exempt transactions)
IO C 287, 31.8.2020, p. 13–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
31.8.2020 |
EN |
Official Journal of the European Union |
C 287/13 |
Judgment of the Court (Eighth Chamber) of 9 July 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — HF v Finanzamt Bad Neuenahr-Ahrweiler
(Case C-374/19) (1)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Adjustment of deductions - Variation in the deduction entitlement - Capital goods used for both taxed and exempt transactions - Cessation of the activity giving rise to the right of deduction - Remaining use solely for exempt transactions)
(2020/C 287/19)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: HF
Defendant: Finanzamt Bad Neuenahr-Ahrweiler
Operative part of the judgment
Articles 184, 185 and 187 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation pursuant to which a taxable person who has acquired the right to deduct, on a pro-rata basis, value added tax (VAT) related to the construction of a cafeteria, which is annexed to the retirement home operated by him as an activity exempt from VAT and which is intended to be used for both taxed and exempt transactions, is required to adjust the initial VAT deduction where he has ceased all taxed transactions in that cafeteria’s premises, if he has continued to carry out exempt transactions in those premises, thus using them henceforth only for those transactions.