ECJ (Judgment) Reference for a preliminary ruling – Interpretation of Article 18(1) of the Sixth VAT Directive – Conditions for exercise of the right to deduct input VAT – Recipient of a service referred to in Article 9(2)(e) of the Sixth VAT Directive – Supply of staff by a taxable person established abroad – Recipient liable for VAT as the person to whom the supply was made – Requirement to hold an invoice – Content of the invoice
C-90/02, [2004] EUECJ C-90/02, [2006] BVC 95, [2004] CEC 303, [2004] 3 CMLR 5, [2004] ECR I-3303, [2006] BTC 5026, [2005] STC 934, [2004] STI 988
Bailii
European
VAT
Leading Case
Updated: 01 November 2021; Ref: scu.195726
