Balgarska telekomunikatsionna kompania. Adjustment of VAT deductions. Goods written off. Court of Justice

Judgment of the Court of Justice in Balgarska telekomunikatsionna kompania. Article 185(1) of Council Directive 2006/112/EC must be interpreted as meaning that writing off goods which the taxable person considered to have become unusable in the course of his or her usual economic activities, followed by the sale of those goods as waste, which was subject to VAT, does not constitute a ‘change … in the factors used to determine the amount to be deducted’ within the meaning of that provision.