VATcodexEU VAT case law · Court of Justice and General Court

Article 187 Directive 2006/112/EC

Adjustment of deductions

Title X · Deductions › Chapter 5 · Adjustment of deductions

Open in the compendium24 cases ↓

Text of Article 187

1.In the case of capital goods, adjustment shall be spread over five years including that in which the goods were acquired or manufactured.

Member States may, however, base the adjustment on a period of five full years starting from the time at which the goods are first used.

In the case of immovable property acquired as capital goods, the adjustment period may be extended up to 20 years.

2.The annual adjustment shall be made only in respect of one-fifth of the VAT charged on the capital goods, or, if the adjustment period has been extended, in respect of the corresponding fraction thereof.

The adjustment referred to in the first subparagraph shall be made on the basis of the variations in the deduction entitlement in subsequent years in relation to that for the year in which the goods were acquired, manufactured or, where applicable, used for the first time.

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

Case law on Article 187: 24 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 187 of Directive 2006/112/EC, most recent first.

  1. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands · cites Article 187(1)
  2. C-808/23 Högkullen Opinion · 6 March 2025 · Sweden
  3. C-243/23 Drebers Judgment · 12 September 2024 · Belgium · cites Article 187(1)
  4. C-127/22 Balgarska telekomunikatsionna kompania Judgment · 4 May 2023 · Bulgaria
  5. C-293/21 Vittamed technologijos Judgment · 6 October 2022 · Lithuania
  6. C-247/21 Luxury Trust Automobil Opinion · 14 July 2022 · Austria · cites Article 187(2)
  7. C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Romania
  8. C-56/21 ARVI ir ko Opinion · 24 March 2022 · Lithuania
  9. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Opinion · 20 May 2021 · Germany · cites Article 187(1)
  10. C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden
  11. C-787/18 Sögård Fastigheter Judgment · 26 November 2020 · Sweden
  12. C-791/18 Stichting Schoonzicht Judgment · 17 September 2020 · Netherlands · cites Article 187(1), (2)
  13. C-374/19 Finanzamt Bad Neuenahr-Ahrweiler Judgment · 9 July 2020 · Germany · cites Article 187(1)
  14. C-42/19 Sonaecom Opinion · 14 May 2020 · Portugal
  15. C-291/18 Grup Servicii Petroliere Opinion · 10 April 2019 · Romania
  16. C-201/18 Mydibel Judgment · 27 March 2019 · Belgium · cites Article 187(1)
  17. C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Poland · cites Article 187(2)
  18. C-532/16 SEB bankas Judgment · 11 April 2018 · Lithuania · cites Article 187(2)
  19. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal
  20. C-229/15 Mateusiak Judgment · 16 June 2016 · Poland · cites Article 187(1)
  21. C-126/14 Sveda Opinion · 22 April 2015 · Lithuania
  22. C-500/13 Gmina Międzyzdroje Order · 5 June 2014 · Poland · cites Article 187(1), (2)
  23. C-234/11 TETS Haskovo Opinion · 14 June 2012 · Bulgaria · cites Article 187(2)
  24. C-160/11 Bawaria Motors Opinion · 24 May 2012 · Poland

VAT Committee guidelines on Article 187: 1

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.