62021CO0627_INF
Order of the Court (Seventh Chamber) of 2 May 2022 –Administraţia Judeţeană a Finanţelor Publice SibiuandDirecţia Generală Regională a Finanţelor Publice Braşov
(Case C‑627/21) (
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(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax paid in relation to the purchase, building and alteration of immovable property – Ex officio revocation of a taxable person’s identification for VAT purposes – Adjustment of the initial deduction – Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law)
Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Adjustment of the initial deduction – No taxable transactions shown in the VAT returns – Ex officio revocation of a taxable person’s identification for VAT purposes – National legislation providing for the obligation to adjust the initial deduction – Irrebuttable presumption that the goods are used for purposes other than economic activities – Not permissible
(Council Directive 2006/112, Arts 16, 184, 186 to 188 and 192)
(see paragraph 30, operative part)
Operative part
Articles 16, 184, 186 to 188 and 192 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national rules and practice requiring a taxable person, whose identification for value added tax (VAT) purposes was revoked for a given period on account of there being no taxable transactions shown in that person’s VAT returns filed during six consecutive months, to adjust the input VAT deducted in relation to the purchase of capital goods without that taxable person being entitled to adduce evidence that the substantive conditions for benefitting from the right to deduct are satisfied, on the ground that there is an irrebuttable presumption that the taxable person used those goods for purposes other than economic activities.
(
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)	OJ C 191, 10.5.2022.