VATcodexEU VAT case law · Court of Justice and General Court

Article 185 Directive 2006/112/EC

Adjustment of deductions

Title X · Deductions › Chapter 5 · Adjustment of deductions

Open in the compendium40 cases ↓

Text of Article 185

1.Adjustment shall, in particular, be made where, after the VAT return is made, some change occurs in the factors used to determine the amount to be deducted, for example where purchases are cancelled or price reductions are obtained.

2.By way of derogation from paragraph 1, no adjustment shall be made in the case of transactions remaining totally or partially unpaid or in the case of destruction, loss or theft of property duly proved or confirmed, or in the case of goods reserved for the purpose of making gifts of small value or of giving samples, as referred to in Article 16.

However, in the case of transactions remaining totally or partially unpaid or in the case of theft, Member States may require adjustment to be made.

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

Case law on Article 185: 40 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 185 of Directive 2006/112/EC, most recent first.

  1. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland · cites Article 185(1)
  2. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands · cites Article 185(1)
  3. T-233/25 Mokoryte Judgment · 22 April 2026
  4. C-429/23 NARE-BG Judgment · 12 September 2024 · Bulgaria · cites Article 185(1), (2)
  5. C-243/23 Drebers Judgment · 12 September 2024 · Belgium · cites Article 185(1)
  6. C-314/22 Consortium Remi Group Opinion · 7 September 2023 · Bulgaria
  7. C-127/22 Balgarska telekomunikatsionna kompania Judgment · 4 May 2023 · Bulgaria · cites Article 185(1), (2)
  8. C-293/21 Vittamed technologijos Judgment · 6 October 2022 · Lithuania · cites Article 185(1), (2)
  9. C-247/21 Luxury Trust Automobil Opinion · 14 July 2022 · Austria
  10. C-194/21 Staatssecretaris van Financiën (Time-barring of the right to deduct) Judgment · 7 July 2022 · Netherlands · cites Article 185(1), (2)
  11. C-156/20 Zipvit Judgment · 13 January 2022 · United Kingdom
  12. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania · cites Article 185(1)
  13. C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden · cites Article 185(2)
  14. C-507/20 FGSZ Order · 3 March 2021 · Hungary
  15. C-787/18 Sögård Fastigheter Judgment · 26 November 2020 · Sweden · cites Article 185(1)
  16. C-734/19 ITH Comercial Timişoara Judgment · 12 November 2020 · Romania
  17. C-335/19 E. (VAT – Reduction of the taxable amount) Judgment · 15 October 2020 · Poland · cites Article 185(1), (2)
  18. C-791/18 Stichting Schoonzicht Judgment · 17 September 2020 · Netherlands · cites Article 185(1), (2)
  19. C-374/19 Finanzamt Bad Neuenahr-Ahrweiler Judgment · 9 July 2020 · Germany · cites Article 185(1)
  20. C-684/18 World Comm Trading Gfz Judgment · 28 May 2020 · Romania · cites Article 185(1), (2)
  21. C-42/19 Sonaecom Opinion · 14 May 2020 · Portugal
  22. C-661/18 CTT - Correios de Portugal Judgment · 30 April 2020 · Portugal · cites Article 185(1)
  23. C-127/18 A-PACK CZ Judgment · 8 May 2019 · Czechia
  24. C-201/18 Mydibel Judgment · 27 March 2019 · Belgium
  25. C-364/17 Varna Holideis Judgment · 27 June 2018 · Bulgaria · cites Article 185(1), (2)
  26. C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Germany · cites Article 185(1), (2)
  27. C-140/17 Gmina Ryjewo Opinion · 19 April 2018 · Poland · cites Article 185(1)
  28. C-532/16 SEB bankas Judgment · 11 April 2018 · Lithuania · cites Article 185(1), (2)
  29. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal · cites Article 185(1)
  30. C-396/16 T-2 Judgment · 22 February 2018 · Slovenia · cites Article 185(1), (2)
  31. C-8/17 Biosafe - Indústria de Reciclagens Opinion · 30 November 2017 · Portugal
  32. C-246/16 Di Maura Opinion · 8 June 2017 · Italy · cites Article 185(2)
  33. C-229/15 Mateusiak Judgment · 16 June 2016 · Poland · cites Article 185(1)
  34. C-186/15 Kreissparkasse Wiedenbrück Judgment · 16 June 2016 · Germany · cites Article 185(1)
  35. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria · cites Article 185(1), (2)
  36. C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria · cites Article 185(1)
  37. C-257/11 Gran Via Moineşti Judgment · 29 November 2012 · Romania · cites Article 185(1), (2)
  38. C-234/11 TETS Haskovo Judgment · 18 October 2012 · Bulgaria · cites Article 185(1), (2)
  39. C-550/11 PIGI Judgment · 4 October 2012 · Bulgaria · cites Article 185(2)
  40. C-274/10 Commission v Hungary Opinion · 26 May 2011 · Hungary

Commission explanatory notes on Article 185

Not binding. Guidance published by the Commission (DG TAXUD).

Explanatory Notes on the 2020 quick fixes

Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport

Official PDF on europa.eu ↗