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Adjustment of Deductions in case of the Abandonment of an Investment Project : Some Remarks in Light of the Judgments of the CJEU in ITH Comercial Timișoara (C-734/19), Skellefteå Industrihus (Case C-248/20) and Vittamed Technologijos (C-293/21)

Senyk, Mariya LU (2023) In Intertax 51(10). p.703-711
Abstract

Articles 184 and 185 of the VAT Directive provide for the general obligation to adjust an initial deduction if it is higher or lower than that to which the taxable person was entitled. Does the abandonment of an investment project always imply the obligation to adjust deductions in respect of the acquired goods and/or services that cannot be used in the taxed activity of the taxable person? What if the termination of an investment project is followed by the liquidation of the taxable person? These questions are addressed by the CJEU in the judgments presented in this case note.

Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
adjustment of deductions, cessation of economic activity, The right to deduct, unimplemented investment projects
in
Intertax
volume
51
issue
10
pages
9 pages
publisher
Kluwer Law International
external identifiers
  • scopus:85178312576
ISSN
0165-2826
DOI
10.54648/taxi2023064
language
English
LU publication?
yes
additional info
Publisher Copyright: © 2023 Kluwer Law International BV, The Netherlands. All Rights Reserved.
id
4f6912a8-a213-48b3-90b4-e75b8bef357a
date added to LUP
2024-01-05 07:40:42
date last changed
2024-01-05 07:41:18
@article{4f6912a8-a213-48b3-90b4-e75b8bef357a,
  abstract     = {{<p>Articles 184 and 185 of the VAT Directive provide for the general obligation to adjust an initial deduction if it is higher or lower than that to which the taxable person was entitled. Does the abandonment of an investment project always imply the obligation to adjust deductions in respect of the acquired goods and/or services that cannot be used in the taxed activity of the taxable person? What if the termination of an investment project is followed by the liquidation of the taxable person? These questions are addressed by the CJEU in the judgments presented in this case note.</p>}},
  author       = {{Senyk, Mariya}},
  issn         = {{0165-2826}},
  keywords     = {{adjustment of deductions; cessation of economic activity; The right to deduct; unimplemented investment projects}},
  language     = {{eng}},
  number       = {{10}},
  pages        = {{703--711}},
  publisher    = {{Kluwer Law International}},
  series       = {{Intertax}},
  title        = {{Adjustment of Deductions in case of the Abandonment of an Investment Project : Some Remarks in Light of the Judgments of the CJEU in ITH Comercial Timișoara (C-734/19), Skellefteå Industrihus (Case C-248/20) and Vittamed Technologijos (C-293/21)}},
  url          = {{http://dx.doi.org/10.54648/taxi2023064}},
  doi          = {{10.54648/taxi2023064}},
  volume       = {{51}},
  year         = {{2023}},
}