Judgment_paragraph 54 · Finanzamt Dachau v Achim Kollroß and Finanzamt Göppingen v Erich Wirtl (C-660/16, C-661/16)

54Regarding the potential impact on the deduction of VAT made by a taxable person of events occurring after that deduction has been made, it is apparent from the case-law of the Court that the use to which the goods or services are put, or are intended to be put, determines the extent of the initial deduction to which the taxable person is entitled and the extent of any adjustments in the course of the following periods (see, to that effect, judgments of 18 October 2012, TETS Haskovo, C‑234/11, EU:C:2012:644, paragraph 29 and the case-law cited, and of 13 March 2014, FIRIN, C‑107/13, EU:C:2014:151, paragraph 49).