Court of Justice of the European Union · Judgment

C-194/21Staatssecretaris van Financiën v X

Decided: 2022-07-07
ECLI: ECLI:EU:C:2022:535
CELEX: 62021CJ0194
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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