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63616

Lns pub 63616
DatePublication 7/7/22
Recueil RG Yes
Recueil FP No
Documents
  1. Summary
  2. Judgment of the Court (Tenth Chamber) of 7 July 2022
References
NonPublie No
NomAffaire Case C-194/21
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-194/21&language=EN
NomUsuel Staatssecretaris van Financiën v X
Indicateurs 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
OQP Request for a preliminary ruling from the Hoge Raad der Nederlanden
LangueProcedure Language of the case: Dutch
numero 202207C107202101940