Anularea înregistrării în scopuri de TVA și ajustarea dreptului de deducere în cazul bunurilor de capital. Ordonanța CJUE în cauza C-627/21, S.H.
Cancellation of registration for VAT purposes and adjustment of the right to deduct in the case of capital goods. CJEU order in case C-627/2, S.H

Summary/Abstract: Case C-627/21, S.H., was recently settled, in which the Court ruled on the negative adjustment of the right to deduct VAT in the case of capital goods under the conditions of cancellation of the registration for VAT purposes ex officio if some taxable operations from the VAT perspective are not highlighted in the VAT returns for six consecutive months. In its considerations, the Court states that the VAT Directive is opposed to the national regulation which obliges a taxable person to carry out an adjustment of the VAT deducted upstream in relation to the acquisition of capital goods, without the taxable person being authorized to prove that the substantive conditions are met to be able to benefit from the right of deduction, for the reason that there is an irrefutable presumption that the taxable person used these goods for purposes other than its economic activities. In this article we intend to present the importance of case C-627/21, S.H., and to analyze the conditions in which a taxable person from a VAT perspective has the obligation to adjust the VAT deducted in relation to the acquisition of capital goods in the situation where the registration for VAT purposes was canceled at the initiative of the competent tax authorities. We will also present the difference between Judgment and Reasoned Order in the practice of the ECJ.

• Details
• Contents