论坛:《工业法案》中的秩序:INZO、根特煤炭码头和Breitsohl判例的反转?

Pub Date : 2022-05-01 DOI:10.54648/ecta2022016

Marie Lamensch

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引用次数: 0

摘要

欧盟法院于2021年5月18日在SkellefteåIndustrihus AB发布的命令可能没有引起大多数增值税学者和从业者的注意。然而，在我看来，这要么是基于对ITH和Stichting Schoonzicht案件中法院判例法的错误解释，要么就是对欧盟法院里程碑式的INZO和Breitsohl裁决的推翻。增值税、扣除权、中立原则、中止交易、用途变更、调整、不动产

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Forum: Order in Skellefteå Industrihus AB: A Reversal of the INZO, Ghent Coal Terminal and Breitsohl Jurisprudence?

The Order issued by the Court of Justice of the European Union on 18 May 2021 in Skellefteå Industrihus AB may have escaped the attention of most VAT scholars and practitioners. In my opinion, however, it is either based on a wrong interpretation of the Court’s case law in the ITH and Stichting Schoonzicht cases, or constitutes nothing less than a reversal of the CJEU landmark INZO and Breitsohl decisions. VAT, right to deduct, principle of neutrality, aborted transactions, change of use, adjustments, immovable property

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