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    Tax & Legal

      ECJ to clarify invoice requirements for deduction of input VAT


      In two cases the Supreme Tax Court has asked the ECJ to rule on the invoice requirements which allow the deduction of input VAT. Against the background of an earlier ECJ judgment in a Polish case the Supreme Tax Court has expressed doubts whether his previous case law can still be upheld, whereby the address of the supplier shown in the invoice should also be the place from which he pursues his business activities.