Judgment of the Court (Tenth Chamber) of 7 July 2022

Staatssecretaris van Financiën v X

Request for a preliminary ruling from the Hoge Raad der Nederlanden

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment

Case C-194/21

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)