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:

1. define the concept of capital goods;

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

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

4. permit administrative simplifications.