Societe Generale Des Grandes Sources D’Eaux Minerales Francaises v Bundesant Fur Finanzen: ECJ 9 Sep 1998

Where original VAT invoice was lost a duplicate should be accepted for refund claim even though from other member state where there was no doubt about the transaction, and the loss was not the fault of the taxpayer, and no risk of double reclaim of VAT duty.

Citations:

Gazette 09-Sep-1998, C-361/96, Ecj/Cfi Bulletin 15/98, 7, [1998] EUECJ C-361/96

Links:

Bailii

Jurisdiction:

European

VAT, European

Updated: 20 May 2022; Ref: scu.89369