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Minister Finansów v Jan Mateusiak

In Minister Finansów v Jan Mateusiak Case C-229/15 (16 June 2016) the CJEU found that when a taxable person ceases to carry out a taxable economic activity the retention of goods by that taxable person where VAT on such goods was deductible on their acquisition is a deemed supply even if the adjustment period of the principal VAT directive art 187 has passed.

Mr Mateusiak had invested in a building in which he had carried on a business as a notary. He had deducted VAT on the cost of the building to the extent that it was used for business purposes. This activity had ceased and the issue was whether the retention of goods by Mr Mateusiak constituted a deemed supply subject to VAT given that the 10 year adjustment period (principal VAT directive art 187) had passed.

The CJEU observed that the main...

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