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CJEU decision - taxpayers are not obliged to return VAT to the state for goods voluntarily destroyed

CJEU decision - taxpayers are not obliged to return VAT to the state for goods voluntarily destroyed

Opinion material by Cezara Dumitrescu, Manager, and Monica Zipis, Senior Consultant, Indirect Taxation, Deloitte Romania

The Court of Justice of the European Union (CJEU) recently issued a decision establishing the fact that a taxpayer who voluntarily destroys certain assets, which are not qualitatively degraded, for reasons related to the running of the business, is not obliged to return the tax to the state value added (VAT) deducted at the time of purchase.

For more information, please see the Romanian version of the article, here.

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DELOITTE CONSULTANTA SRL