Decision of the Court (Eighth Chamber) of 18 May 2021.#Skatteverket v Skellefteå Industrifus AB.#Request for a preliminary ruling - Article 99 of the Court's Rules of Procedure - Taxation - Common system of value added tax - Directive 2006/112/EC - Deduction of input tax paid during the construction of a building - Voluntary tax liability - Decision not to initiate it originally planned business – Adjustment of deductions for input tax – The answer to the preliminary question can be clearly deduced from the case law.#Case C-248/20.

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Official record CELEX 62020CO0248 from European Union at Court of Justice of the European Union. Dated 18 May 2021. Status: decided.

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• Domstolens beslut (åttonde avdelningen) av den 18 maj 2021.#Skatteverket mot Skellefteå Industrihus AB.#Begäran om förhandsavgörande – Artikel 99 i domstolens rättegångsregler – Beskattning – Gemensamt system för mervärdesskatt – Direktiv 2006/112/EG – Avdrag för ingående skatt som betalats under en byggnads uppförande – Frivillig skattskyldighet – Beslut att inte inleda den ursprungligen planerade verksamheten – Justering av avdrag för ingående skatt – Svaret på tolkningsfrågan kan klart utläsas av rättspraxis.#Mål C-248/20.

  judgment · SV · 18 May 2021

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