VATcodexEU VAT case law · Court of Justice and General Court

Article 184 Directive 2006/112/EC

Adjustment of deductions

Title X · Deductions › Chapter 5 · Adjustment of deductions

Open in the compendium40 cases ↓

Text of Article 184

The initial deduction shall be adjusted where it is higher or lower than that to which the taxable person was entitled.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 184: 40 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 184 of Directive 2006/112/EC, most recent first.

  1. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland
  2. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands
  3. C-808/23 Högkullen Opinion · 6 March 2025 · Sweden
  4. C-429/23 NARE-BG Judgment · 12 September 2024 · Bulgaria
  5. C-243/23 Drebers Judgment · 12 September 2024 · Belgium
  6. C-314/22 Consortium Remi Group Opinion · 7 September 2023 · Bulgaria
  7. C-127/22 Balgarska telekomunikatsionna kompania Judgment · 4 May 2023 · Bulgaria
  8. C-293/21 Vittamed technologijos Judgment · 6 October 2022 · Lithuania
  9. C-194/21 Staatssecretaris van Financiën (Time-barring of the right to deduct) Judgment · 7 July 2022 · Netherlands
  10. C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Romania
  11. C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others Judgment · 3 June 2021 · Romania
  12. C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden
  13. C-787/18 Sögård Fastigheter Judgment · 26 November 2020 · Sweden
  14. C-734/19 ITH Comercial Timişoara Judgment · 12 November 2020 · Romania
  15. C-335/19 E. (VAT – Reduction of the taxable amount) Judgment · 15 October 2020 · Poland
  16. C-791/18 Stichting Schoonzicht Judgment · 17 September 2020 · Netherlands
  17. C-374/19 Finanzamt Bad Neuenahr-Ahrweiler Judgment · 9 July 2020 · Germany
  18. C-684/18 World Comm Trading Gfz Judgment · 28 May 2020 · Romania
  19. C-42/19 Sonaecom Opinion · 14 May 2020 · Portugal
  20. C-661/18 CTT - Correios de Portugal Judgment · 30 April 2020 · Portugal
  21. C-201/18 Mydibel Judgment · 27 March 2019 · Belgium
  22. C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Poland
  23. C-364/17 Varna Holideis Judgment · 27 June 2018 · Bulgaria
  24. C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Germany
  25. C-532/16 SEB bankas Judgment · 11 April 2018 · Lithuania
  26. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal
  27. C-396/16 T-2 Judgment · 22 February 2018 · Slovenia
  28. C-8/17 Biosafe - Indústria de Reciclagens Opinion · 30 November 2017 · Portugal
  29. C-246/16 Di Maura Opinion · 8 June 2017 · Italy
  30. C-186/15 Kreissparkasse Wiedenbrück Judgment · 16 June 2016 · Germany
  31. C-229/15 Mateusiak Judgment · 16 June 2016 · Poland
  32. C-432/15 Baštová Opinion · 14 June 2016 · Czechia
  33. C-438/13 BCR Leasing IFN Judgment · 17 July 2014 · Romania
  34. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria
  35. C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria
  36. C-259/12 Rodopi-M 91 Judgment · 20 June 2013 · Bulgaria
  37. C-257/11 Gran Via Moineşti Judgment · 29 November 2012 · Romania
  38. C-234/11 TETS Haskovo Judgment · 18 October 2012 · Bulgaria
  39. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary
  40. C-460/07 Puffer Opinion · 11 December 2008 · Austria