CJEU - Recent Developments in Value Added Tax 2022
1. Aufl. 2024
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1. Vittamed Technologijos C-293/21
In this analysis of the Vittamed case ruling, the author asks the following two questions:
What is the scope of the rules for adjustment of the Input VAT on capital goods?
Who is allowed to benefit from the right of deduction?
First of all, it is important to consider that the principal scope of the Rules for the Adjustment of input VAT on Capital goods in the VAT Directive is to ensure that the remaining life of an asset of a business that is no longer part of an economic activity is not enjoyed VAT-free by a person who has no right of deduction. This would occur if the estimated life-span of that asset has not yet been consumed by that business. The rules provide a simplification measure by estimating a fixed lifespan of 20 years for immovable property and 5 years for other capital goods. This would guarantee that the principles of legal certainty and proportionality are respected.
On the other hand, regarding the right of deduction, there is no doubt that such a right may be allowed in the course of an economic activity when the taxable person is or will be “acting as such”. This would ensure neutrality for the taxable person.
However, when a company...