Details

Service: Tax
Type: Business and industry issue
Date: 10/31/2012

The ECJ on the requirements for adjustments of input VAT

Two recent rulings of the Court of Justice of the European Union (“ECJ” or “the Court”) in cases C-550/11 PIGI and C-234/11 TETS Haskovo analyze the EU rules for input VAT adjustments in the context of VAT assessed under the Bulgarian rules. Although the findings of the Court shed some light on the VAT treatment to be applied, some important questions remain unanswered.

Access the publication:

The ECJ on the requirements for adjustments of input VAT (English version)

СЕС за изискванията за корекция на ползван данъчен кредит (Bulgarian version)

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