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SVInfo
- Referral date: 13-05-2019
- Show case reference
- Ruling date: 09-07-2020
References in this case
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26.8.2019 |
EN |
Official Journal of the European Union |
C 288/21 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 13 May 2019 — HF v Finanzamt Bad Neuenahr-Ahrweiler
(Case C-374/19)
(2019/C 288/27)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: HF
Defendant: Finanzamt Bad Neuenahr-Ahrweiler
Question referred
Does a taxable person who produces an investment object with regard to taxable use with entitlement to input tax deduction (in this case: construction of a building for the operation of a cafeteria) have to adjust the input tax deduction under Article 185(1) and Article 187 of the VAT Directive (1) if he ceases the sales activity justifying the input tax deduction (in this case: operation of the cafeteria) and the investment object now remains unused in the scope of the previously taxable use?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).