A second draft Bill (No. 33753, No. 8) to amend the original Bill on other fiscal measures was published on 18 October 2013. The draft Bill provides among other measures for the implementation of the decision of the Court of Justice of the European Union (ECJ) of 10 October 2013 in the Pactor Vastgoed (Case C-622/11), with retroactive effect from 10 October 2013.
In the Pactor Vastgoed case the ECJ ruled that the Sixth VAT Directive (77/388) precludes the recovery of amounts due following the adjustment of a value added tax deduction from a taxable person other than the person who applied that deduction.
The draft Bill provides for the abolition of article 12a of the VAT law and the introduction of a provision that in the case of the need to adjust a VAT deduction in these circumstances the VAT will be collected from the supplier of the immovable property.
