Tax & Legal

Kategorien: Alle (2 gefunden)

1. 24. September 2024

   No retroactive correction of invoices for want of reference ...

   According to the Supreme Tax Court, the subsequent correction of invoices does not have retroactive effect considering the requirements laid down in Section 14a (7) VAT Act regarding the additional obligations on the issue of invoices for intra-Community triangular transactions. This decision is a follow-up on an earlier judgment of the European Court of Justice from 2022 in the case C-247/21 Luxury Trust Automobil.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: incorrect invoice, alteration of VAT inv ...
2. 11. Juni 2018

   Input VAT deduction available despite missing details on the ...

   For the purposes of input VAT deduction, the necessary information about the tax point (the date of the supply) may be inferred from the date on which an invoice was issued, if it can be assumed that the service was provided in the month in which invoice was issued.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: input VAT deduction, alteration of VAT i ...