Court of Justice of the European Union · Judgment
C‑622/11Staatssecretaris van Financiën v Pactor Vastgoed BV
- Decided
- 2013-10-10
- ECLI
- ECLI:EU:C:2013:649
- CELEX
- 62011CJ0622
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive — Articles 13C and 20 — Supply of immovable property — Right to opt for taxation — Right to deduction — Adjustment of deductions — Recovery of sums due following adjustment of a VAT deduction — Taxable person liable for payment — Taxable person other than the person who initially applied the deduction and who is extraneous to the taxed transaction which gave rise to the deduction.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
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