ECJ Decisions in the Skellefteå Industrihus AB and Vittamed Cases: A Severe Blow to the Neutrality of the VAT System

Type

Journal

Author

Lamensch, M.C.S.

Country

European Union

Published Date

March 28, 2023

Issue

International VAT Monitor 2023 (Volume 34), No. 2

DOI

https://doi.org/10.59403/2hv2b2z

Document

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In this Column, the author analyses the ECJ’s decisions in the Skellefteå Industrihus AB and Vittamed cases, which concerned the issue whether or not a taxable person should adjust the VAT deductions made in connection with a project that was abandoned.

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ECJ Decisions in the Skellefteå Industrihus AB and Vittamed Cases: A Severe Blow to the Neutrality of the VAT System