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.

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05