Court of Justice of the European Union · Judgment

C-791/18Stichting Schoonzicht v Staatssecretaris van Financiën

Decided: 2020-09-17
ECLI: ECLI:EU:C:2020:731
CELEX: 62018CJ0791
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 – Immovable property acquired as capital goods – Deduction of input tax paid – Adjustment of the initial deduction – Single adjustment of that deduction in full after the goods in question are first used – Adjustment period.

Interprets

EUR-Lex The Court

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

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