Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE X DEDUCTIONS

CHAPTER 5 Adjustment of deductions

Article 189

For the purposes of applying Articles 187 and 188, Member States may take the following measures:

(a)

define the concept of capital goods;

(b)

specify the amount of the VAT which is to be taken into consideration for adjustment;

(c)

adopt any measures needed to ensure that adjustment does not give rise to any unjustified advantage;

(d)

permit administrative simplifications.