VATcodexEU VAT case law · Court of Justice and General Court

Article 186 Directive 2006/112/EC

Adjustment of deductions

Title X · Deductions › Chapter 5 · Adjustment of deductions

Open in the compendium21 cases ↓

Text of Article 186

Member States shall lay down the detailed rules for applying Articles 184 and 185.

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

Case law on Article 186: 21 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 186 of Directive 2006/112/EC, most recent first.

  1. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands
  2. C-603/24 Stellantis Portugal Opinion · 15 January 2026
  3. C-429/23 NARE-BG Judgment · 12 September 2024 · Bulgaria
  4. C-194/21 Staatssecretaris van Financiën (Time-barring of the right to deduct) Judgment · 7 July 2022 · Netherlands
  5. C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Romania
  6. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
  7. C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others Judgment · 3 June 2021 · Romania
  8. C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden
  9. C-787/18 Sögård Fastigheter Judgment · 26 November 2020 · Sweden
  10. C-791/18 Stichting Schoonzicht Judgment · 17 September 2020 · Netherlands
  11. C-661/18 CTT - Correios de Portugal Judgment · 30 April 2020 · Portugal
  12. C-201/18 Mydibel Judgment · 27 March 2019 · Belgium
  13. C-364/17 Varna Holideis Judgment · 27 June 2018 · Bulgaria
  14. C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Germany
  15. C-532/16 SEB bankas Judgment · 11 April 2018 · Lithuania
  16. C-396/16 T-2 Judgment · 22 February 2018 · Slovenia
  17. C-186/15 Kreissparkasse Wiedenbrück Judgment · 16 June 2016 · Germany
  18. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria
  19. C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria
  20. C-259/12 Rodopi-M 91 Judgment · 20 June 2013 · Bulgaria
  21. C-234/11 TETS Haskovo Judgment · 18 October 2012 · Bulgaria