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Document 62018CN0791
Case C-791/18
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Second Chamber) of 17 September 2020. Stichting Schoonzicht v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. 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. Case C-791/18.
- ECLI identifier
- ECLI:EU:C:2020:731
- Judge-Rapporteur
- Kumin
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
17/09/2020
PROCEEDINGS
- Title
- Opinion of Advocate General Bobek delivered on 3 March 2020. Stichting Schoonzicht v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. 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. Case C-791/18.
- ECLI identifier
- ECLI:EU:C:2020:144
- Advocate General
- Bobek
03/03/2020
CASE BROUGHT
- Title
- Case C-791/18: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 17 December 2018 — Stichting Schoonzicht, other party to the proceedings: Staatssecretaris van Financiën
01/04/2019