- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-293/21: Judgment of the Court (Tenth Chamber) of 6 October 2022 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — UAB ‘Vittamed technologijos’, in liquidation v Valstybinė mokesčių inspekcija (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Deductions of input VAT — Goods and services used by the taxable person to produce capital goods — Articles 184 to 187 — Adjustment of deductions — Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers)
ECLI:EU:UNKNOWN:62021CA0293
62021CA0293
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
28.11.2022
Official Journal of the European Union
C 451/4
(Case C-293/21) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Deductions of input VAT - Goods and services used by the taxable person to produce capital goods - Articles 184 to 187 - Adjustment of deductions - Obligation to adjust deductions of VAT in the event of that taxable person being placed in liquidation and removed from the register of VAT payers)
(2022/C 451/05)
Language of the case: Lithuanian
Referring court
Parties to the main proceedings
Appellant: UAB ‘Vittamed technologijos’, in liquidation
Respondent: Valstybinė mokesčių inspekcija
intervener: Kauno apskrities valstybinė mokesčių inspekcija
Operative part of the judgment
Articles 184 to 187 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that a taxable person is under an obligation to adjust deductions of input value added tax (VAT) relating to the acquisition of goods or services intended to produce capital goods in the case where, as a result of the decision of the owner or sole shareholder of that taxable person to place it in liquidation and of the taxable person’s request to be removed, and it being removed, from the register of VAT payers, the capital goods produced have not been used — and will never be used — in the course of taxable economic activities. The reasons for the decision to place that taxable person in liquidation and, consequently, for the abandonment of the intended taxable economic activity, such as constantly growing losses, the absence of orders and the doubts of the taxable person’s shareholder as to the profitability of the intended economic activity, have no bearing on the taxable person’s obligation to adjust the deductions of VAT concerned, in so far as that taxable person no longer has — and will never have — any intention of using the capital goods for the purposes of taxable transactions.
*
Language of the case: Lithuanian
ECLI:EU:C:2025:140