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Pending: Pactor Vastgoed and Cotter

The CJEU was scheduled to deliver judgment in the Netherlands case of Staatssecretaris van Financiën v Pactor Vastgoed BV (Case C-622/11) on Thursday 10 October. The judgment was not yet available at the time of writing.

The CJEU was scheduled to deliver judgment in the Netherlands case of Staatssecretaris van Financiën v Pactor Vastgoed BV (Case C-622/11) on Thursday 10 October. The judgment was not yet available at the time of writing. The case concerns a claim for an adjustment to a deduction of input tax under article 20 of the EC Sixth Directive by a taxable person who was not the initial claimant but who had subsequently acquired the property in question. Advocate general Wathelet delivered his opinion on 30 May holding that such a claim was not admissible. (Although the CJEU has issued his Opinion in 18 different languages English is not one of them.)

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