European Court of Justice (Second Chamber)

M. Ilešič, President of the Chamber, A. Rosas, C. Toader, A. Prechal (Rapporteur) and E. Jarašiūnas, (Judges), J. Kokott, Advocate General

Judgment delivered 25 July 2018 (*)

Value added tax – Directive 2006/112 (the Principal VAT Directive), art. 167, 168 and 184 – Deduction of input tax – Adjustment – Immovable property (a building) bought as capital goods – Initial allocation to an activity. which does not confer entitlement to deduct input tax, and subsequently also to an activity subject to VAT – Public body – Taxable-person status at the time of the taxable transaction.

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