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 ...
