Judgment of the Court (Eighth Chamber) of 14 October 2021

E v Finanzamt N and Z vFinanzamt G

Requests for a preliminary ruling from the Bundesfinanzhof

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 167, Article 168(a), Article 250 and Article 252 – Deduction of input tax – Immovable property – An office room – Photovoltaic system – Allocation decision giving rise to a right of deduction – Communication of the allocation decision – Limitation period for exercising a right to deduct – Presumption of allocation to the private assets of the taxable person where the allocation decision is not communicated – Principle of neutrality – Principle of legal certainty – Principles of equivalence and proportionality

Joined Cases C-45/20 and C-46/20

Reports of Cases

not yet published (Court Reports - general)