23As a preliminary point, it must be stated that according to the order for reference the buildings at issue in the main proceedings are to be classified as ‘capital goods’, which it is for the referring court to ascertain in the light of national law. Under Article 189(a) of the VAT Directive, Member States may define the concept of ‘capital goods’. The Court has ruled that that concept covers goods used for the purposes of economic activity and distinguishable by their durable nature and their value and such that the acquisition costs are not normally treated as current expenditure but are written off over several years (judgment of 16 February 2012, Eon Aset Menidjmunt, C‑118/11, EU:C:2012:97, paragraph 35 and the case-law cited).
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