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Case C-194/21: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 29 March 2021 — Staatssecretaris van Financiën, other party: X
ECLI:EU:UNKNOWN:62021CN0194
62021CN0194
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14.6.2021
Official Journal of the European Union
C 228/24
(Case C-194/21)
(2021/C 228/32)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Appellant: Staatssecretaris van Financiën
Questions referred
1.Must Articles 184 and 185 of the VAT Directive 2006 (1) be interpreted as meaning that a taxable person who, at the time of acquiring goods or services, has failed to deduct input tax (‘the initial deduction’) within the applicable national time limit in accordance with the intended use for tax purposes, is entitled, when an adjustment is made — on the occasion of the subsequent first use of those goods or services — to make that deduction if the actual use at the time of the adjustment does not differ from the intended use?
2.Is the answer to Question 1 affected by the fact that the failure to make the initial deduction does not involve fraud or abuse of rights and that no detrimental impact on the treasury has been established?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).