H&I 2020/528
Stichting Schoonzicht. EU law does not preclude a national capital goods adjustment scheme. Court of Justice
CJ 17-09-2020, C-791/18 (Uitspraak), m.nt. Andrea Parolini (Stichting Schoonzicht)
- Instantie
Court of Justice of the European Union
- Datum
17 september 2020
- Zaaknummer
C-791/18
- Noot
Andrea Parolini
- Roepnaam
Stichting Schoonzicht
- JCDI
JCDI:ADS237843:1
- Vakgebied(en)
Omzetbelasting / Aftrek en teruggaaf
Europees belastingrecht / Belastingen EU
Omzetbelasting / Vrijstelling
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 17‑09‑2020
Conclusie, Court of Justice of the European Union (Advocate General), 03‑03‑2020
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 17‑12‑2018
Essentie
Judgment of the Court of Justice in the case Stichting Schoonzicht. Articles 184 to 187 of Council Directive 2006/112/EC must be interpreted as not precluding a capital goods adjustment scheme, laid down in national rules in which the adjustment is to be spread over several years, from providing that, in the year the goods in question are first used, where that year is also the first adjustment year, the total amount of the initial deduction for those capital goods is adjusted in a single step, if, when first used, it becomes apparent that that deduction deviates from the deduction ... Verder lezen? Log in om dit document te bekijken.