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Case C-791/18: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 17 December 2018 — Stichting Schoonzicht, other party to the proceedings: Staatssecretaris van Financiën
ECLI:EU:UNKNOWN:62018CN0791
62018CN0791
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Official Journal of the European Union
C 122/5
(Case C-791/18)
(2019/C 122/06)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: Stichting Schoonzicht
Questions referred
1.Do Articles 184 to 187 of the 2006 VAT Directive (1) preclude a national adjustment regime for capital goods which provides for an adjustment spread over a number of years, whereby in the year the goods enter into use — which year is moreover the first adjustment year — the total amount of the initial deduction for that capital good is adjusted (revised) in a single step, if, upon the entry into use thereof, it turns out that that initial deduction deviates from the deduction which the taxable person is entitled to apply on the basis of the actual use of the capital good?
2.If Question 1 is answered in the affirmative: Must Article 189(b) or (c) of the 2006 VAT Directive be interpreted as meaning that the single adjustment of the initial deduction in the first year of the adjustment period referred to in Question 1 constitutes a measure which the Netherlands may adopt for the application of Article 187 of the 2006 VAT Directive?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).