Article 192 Directive 2006/112/EC
Adjustment of deductions
Title X · Deductions › Chapter 5 · Adjustment of deductions
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Text of Article 192
Where a taxable person transfers from being taxed in the normal way to a special scheme or vice versa, Member States may take all measures necessary to ensure that the taxable person does not enjoy unjustified advantage or sustain unjustified harm.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 192: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 192 of Directive 2006/112/EC, most recent first.
- C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Romania
- C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden
- C-42/19 Sonaecom Opinion · 14 May 2020 · Portugal