Adjustments for capital goods
In the Bulgarian case of TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (CJEU Case C-234/11) a company (T) demolished some buildings on which it had previously reclaimed input tax. The tax authority issued an assessment adjusting T’s previous claim to input tax. T appealed and the case was referred to the CJEU for a ruling on the interpretation of Article 187 of Directive 2006/112/EC. Advocate-General Kokott delivered an Opinion in favour of T holding that Article 187(2) ‘must be interpreted as meaning that destruction of capital goods with the aim of creating new more modern goods with the same purpose does not lead to adjustment of the deduction of input tax where destruction constitutes use for the purposes of taxed transactions within the meaning of...
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Adjustments for capital goods
In the Bulgarian case of TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (CJEU Case C-234/11) a company (T) demolished some buildings on which it had previously reclaimed input tax. The tax authority issued an assessment adjusting T’s previous claim to input tax. T appealed and the case was referred to the CJEU for a ruling on the interpretation of Article 187 of Directive 2006/112/EC. Advocate-General Kokott delivered an Opinion in favour of T holding that Article 187(2) ‘must be interpreted as meaning that destruction of capital goods with the aim of creating new more modern goods with the same purpose does not lead to adjustment of the deduction of input tax where destruction constitutes use for the purposes of taxed transactions within the meaning of...
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