It was legitimate for Belgium to require, as a condition of a VAT deduction, that the invoice on the sale of a motor car should contain a good deal of information enabling the car to be identified and thereby to prevent substitution and fraud. But there was no requirement that the information had to be provided in any particular form and the court noted, that: ‘As regards invoices which are irregular as to form, the deduction is allowed when the genuine nature of the transaction is not open to doubt.’
Citations:
C-123/87, [1988] ECR 4517
Cited by:
Cited – C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise HL 20-Feb-2003
The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5.
Held: The contract . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 11 April 2022; Ref: scu.134599