The VAT expert's eye
The idea behind the INZO case law was not to burden a company that was already unhappy with its business. Thirty years later, the Court of Justice has partially modified its position. Henceforth, VAT deducted on capital goods that remain unsold after the company has definitively ceased trading must be adjusted.
Has your company decided to cease trading? If you don't analyze your situation beforehand, you risk not only commercial failure but also the wrath of the tax authorities, who will be quick to put the final nail in the coffin.