Request for a preliminary ruling from the Bundesfinanzhof in the case Butin.
Does Article 226(5) of Council Directive 2006/112/EC require the taxable person to indicate an address at which he carries on his economic activities? If the answer is negative: 
a) Is a letterbox address sufficient as an indication of address pursuant to Article 226(5) of the VAT Directive? 
b) Which address must a taxable person who operates an undertaking (in the Internet trade, for example) with no business premises indicate on an invoice? 
In the event that the formal invoicing requirements laid down in Article 226 of the VAT Directive are not met, must the taxable person automatically be allowed to deduct input tax where no tax evasion has been committed or the taxable person did not know, and could not have known, of the connection with fraud or, in that event, does the principle of the protection of legitimate expectations presuppose that the taxable person has done everything that could reasonably be required of him in order to verify the accuracy of the content of the invoice? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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