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Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’

In Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ (CJEU Case C-153/11) a Bulgarian company which operated a hotel reclaimed input tax on the purchase of a maisonette. The tax authority formed the opinion that the maisonette was not being used for business purposes and issued an assessment to recover the tax The company appealed contending that it intended to use the maisonette to host meetings with tour operators. The case was referred to the CJEU which held that Article 168 of Directive 2006/112/EC ‘must be interpreted as meaning that a taxable person who has acquired capital goods while acting as such and has allocated the goods to the assets of the business is entitled to deduct the value added tax on the acquisition of those goods in the tax period in which the tax became due regardless...

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