ECJ: Request for VAT refund valid even in absence of serial ...
Following on a request for a preliminary ruling brought by the Supreme Tax Court, the European Court of Justice held that the application form for a VAT refund does not necessarily have to show a serial invoice number. It is sufficient to indicate another number which can be used to identify the invoice and thus the item or service in question.
Kategorien: European Court of Justice
Schlagwörter: serial number, application for VAT refun ...
