Judgment of the Court (Second Chamber) of 17 September 2020

Stichting Schoonzicht v Staatssecretaris van Financiën

Request for a preliminary ruling from the Hoge Raad der Nederlanden

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Immovable property acquired as capital goods – Deduction of input tax paid – Adjustment of the initial deduction – Single adjustment of that deduction in full after the goods in question are first used – Adjustment period

Case C-791/18


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
20/11/2020 Stichting Schoonzicht
Judgment
ECLI:EU:C:2020:731
17/09/2020 Stichting Schoonzicht
EUR-Lex text EUR-Lex bilingual text
Opinion
ECLI:EU:C:2020:144
03/03/2020 Stichting Schoonzicht
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
15/03/2019 Stichting Schoonzicht
Request for a preliminary ruling
17/12/2018 Stichting Schoonzicht
Top of the page Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.08 Deductions and refunds
          4.10.02.01.08.05 Adjustment of deductions


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 17/12/2018

Date of the Opinion

  • 03/03/2020

Date of the hearing

Information not available

Date of delivery

17/09/2020


References

Publication in the Official Journal

Information not available

Name of the parties

Stichting Schoonzicht

Notes on Academic Writings

Information not available



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Hoge Raad der Nederlanden - Netherlands

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Wet op de omzetbelasting 1968, artikel 15, vierde lid, 27/06/1968 Uitvoeringsbeschikking omzetbelasting 1968, Uitvoeringsbeschikking omzetbelasting, artikelen 12, tweede en derde lid, en 13, 01/01/1969

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Kumin

Advocate General

Bobek

Language(s) of the Case

  • Dutch

Language(s) of the Opinion

  • English