European Court Of Justice Issues Preliminary ... - Bloomberg Tax

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The European Court of Justice (ECJ) Sept. 17 issued a preliminary ruling for Case No. C-791/18, clarifying the Dutch VAT deduction rules under the EU directive on the common VAT system. A Danish taxpayer took VAT deductions on an apartment building he planned to use for taxable purposes. He later rented out four of the apartments, rendering those four apartments tax exempt. The tax authority ruled that the taxpayer must repay the deductions he took for those four apartments. The ECJ agreed with the tax authority and held that: 1) the Dutch VAT adjustment regime requires the taxpayer to adjust ...

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