Article 191 Directive 2006/112/EC
Adjustment of deductions
Title X · Deductions › Chapter 5 · Adjustment of deductions
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Text of Article 191
If, in any Member State, the practical effect of applying Articles 187 and 188 is negligible, that Member State may, after consulting the VAT Committee, refrain from applying those provisions, having regard to the overall impact of VAT in the Member State concerned and the need for administrative simplification, and provided that no distortion of competition thereby arises.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 191: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 191 of Directive 2006/112/EC, most recent first.
- C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden
- C-791/18 Stichting Schoonzicht Opinion · 3 March 2020 · Netherlands