VATcodexEU VAT case law · Court of Justice and General Court

Article 189 Directive 2006/112/EC

Adjustment of deductions

Title X · Deductions › Chapter 5 · Adjustment of deductions

Open in the compendium10 cases ↓

Text of Article 189

For the purposes of applying Articles 187 and 188, Member States may take the following measures:

(a)define the concept of capital goods;

(b)specify the amount of the VAT which is to be taken into consideration for adjustment;

(c)adopt any measures needed to ensure that adjustment does not give rise to any unjustified advantage;

(d)permit administrative simplifications.

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

Case law on Article 189: 10 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 189 of Directive 2006/112/EC, most recent first.

  1. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands
  2. C-243/23 Drebers Judgment · 12 September 2024 · Belgium · cites Article 189(a)
  3. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany · cites Article 189(a)
  4. C-787/18 Sögård Fastigheter Judgment · 26 November 2020 · Sweden
  5. C-791/18 Stichting Schoonzicht Judgment · 17 September 2020 · Netherlands · cites Article 189(a), (b), (c)
  6. C-201/18 Mydibel Judgment · 27 March 2019 · Belgium · cites Article 189(a)
  7. C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Poland
  8. C-532/16 SEB bankas Judgment · 11 April 2018 · Lithuania
  9. C-500/13 Gmina Międzyzdroje Order · 5 June 2014 · Poland
  10. C-234/11 TETS Haskovo Opinion · 14 June 2012 · Bulgaria