Article 190 Directive 2006/112/EC
Adjustment of deductions
Title X · Deductions › Chapter 5 · Adjustment of deductions
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Text of Article 190
For the purposes of Articles 187, 188, 189 and 191, Member States may regard as capital goods those services which have characteristics similar to those normally attributed to capital goods.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 190: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 190 of Directive 2006/112/EC, most recent first.
- T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands
- C-243/23 Drebers Judgment · 12 September 2024 · Belgium
- C-791/18 Stichting Schoonzicht Opinion · 3 March 2020 · Netherlands