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Case C-791/18: Judgment of the Court (Second Chamber) of 17 September 2020 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Stichting Schoonzicht v Staatssecretaris van Financiën (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)
ECLI:EU:UNKNOWN:62018CA0791
62018CA0791
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Official Journal of the European Union
(Case C-791/18) (*)
(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)
(2020/C 423/05)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Stichting Schoonzicht
Defendant: Staatssecretaris van Financiën
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 not precluding a capital goods adjustment scheme, laid down in national rules in which the adjustment is to be spread over several years, from providing that, in the year the goods in question are first used, where that year is also the first adjustment year, the total amount of the initial deduction for those capital goods is adjusted in a single step, if, when first used, it becomes apparent that that deduction deviates from the deduction which the taxable person was entitled to apply on the basis of the actual use of those goods.
(*)
Language of the case: Dutch