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EU VAT: Adjustment of Input VAT Case C-532/16 SEB bankas
Örebro University, School of Law, Psychology and Social Work.ORCID iD: 0000-0002-1473-5273
2018 (English)In: Intertax, ISSN 0165-2826, E-ISSN 1875-8347, Vol. 46, no 8-9, p. 728-731Article in journal, Editorial material (Other academic) Published
Abstract [en]

The initial deduction of input VAT shall be adjusted where it is higher or lower than that to which the taxable person was entitled. In SEB bankas, the CJEU stated that the obligation to adjust undue VAT deductions set down in Article 184 of the VAT Directive also applies to cases where the initial deduction could not be made lawfully because the transaction giving rise to that deduction was exempt from VAT. In contrast, the adjustment system for capital goods does not apply to undue VAT. It is up to the Member States to determine the date on which the obligation to adjust the undue VAT deduction arises and the time period within which that adjustment must be made, in accordance with the EU law principles, in particular the principles of legal certainty and legitimate expectations.

Place, publisher, year, edition, pages
Kluwer Law International, 2018. Vol. 46, no 8-9, p. 728-731
National Category
Law and Society
Identifiers
URN: urn:nbn:se:oru:diva-69730ISI: 000446471100013Scopus ID: 2-s2.0-85054081172OAI: oai:DiVA.org:oru-69730DiVA, id: diva2:1257543
Projects
Deduction of input VAT
Funder
Swedish Research CouncilAvailable from: 2018-10-22 Created: 2018-10-22 Last updated: 2019-08-08Bibliographically approved

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EU VAT: Adjustment of Input VAT(120 kB)57 downloads
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Kristoffersson, Eleonor

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CiteExportLink to record
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Citation style
  • apa
  • ieee
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  • vancouver
  • Other style
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  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
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