Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Imofloresmira — Investimentos Imobiliários.

When a property, despite being unoccupied for the period of two or more years, is being marketed, that is it is available on the market to be let or for the provision of ‘office centre' services, and it is established that the owner intends to let the property subject to VAT and has made the necessary efforts to give effect to that intention, is the characterisation as a ‘failure actually to use the property for the purposes of the business' and/or ‘failure actually to use the property in taxed transactions' and therefore adopting the view that the deduction initially made must be adjusted, since it is above the amount to which the taxable person was entitled, compatible with Articles 167, 168, 184, 185 and 187 of Council Directive 2006/112/EC? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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