Staatssecretaris van Financiën. No adjustment of a failure to deduct input VAT. Expiry of a limitation period. Court of Justice

Judgment of the Court of Justice in the case Staatssecretaris van Financiën. Articles 184 and 185 of Council Directive 2006/112/EC 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 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 ... Verder lezen? Log in om dit document te bekijken.Verder lezen?