Court of Justice of the European Union · Judgment

C-532/16Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas

Decided: 2018-04-11
ECLI: ECLI:EU:C:2018:228
CELEX: 62016CJ0532
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Common system of value added tax (VAT) — Limitation of the right to deduct input tax — Adjustment of the deduction of input tax paid — Supply of land — Mischaracterisation as ‘taxable activity’ — Indication of VAT on the initial invoice — Amendment of that indication by the supplier.

Interprets

EUR-Lex The Court

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

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