Dutch VAT adjustment rules not in line with EU law

This Dutch case concerned whether a taxpayer other than the one which recovered input VAT in respect of a property can be required to make an adjustment of that input VAT in favour of the tax authority. The ECJ considered that the tax authority could only pursue the taxpayer which originally recovered the VAT (Pactor Vastgoed BV: C-622/11).

Via – Dutch VAT adjustment rules not in line with EU law.

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