Senatex C-518/14: ECJ 15 Sep 2016

ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 167, Article 178(a), Article 179 and Article 226(3) – Deduction of input tax – Invoices not showing a tax number or VAT identification number – Legislation of a Member State excluding the ex tunc correction of an invoice

C-518/14, [2016] EUECJ C-518/14, ECLI:EU:C:2016:691
Bailii
Directive 2006/112/EC
European

VAT

Updated: 23 January 2022; Ref: scu.569384