Court of Justice (First Chamber) 11 April 2018, C-532/16 (Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas.)

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European Union · · · Cited by 66 · 11-04-2018

JUDGMENT OF THE COURT (First Chamber) 11 April 2018 ( *1 ) (Reference for a preliminary ruling — Common system of value added tax (VAT) — Limitation of the right to deduct input tax — Adjustment of the deduction of input tax paid — Supply of land — Mischaracterisation as ‘taxable activity’ — Indication of VAT on the initial invoice — Amendment of that indication by the supplier) In Case C‑532/16,

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