Judgment of the Court of Justice in the cases Geissel and Butin.

Article 168(a) and Article 178(a) of Council Directive 2006/112/EC, read in conjunction with Article 226(5) thereof, must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which makes the exercise of the right to deduct input VAT subject to the condition that the address where the issuer of an invoice carries out its economic activity must be indicated on the invoice.

C-374/16 and C-375/16


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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