04.10.2022 ECJ: VAT invoice requirements in case of leasing In a request for a preliminary ruling from the Supreme Court of Slovenia the European Court of Justice had the opportunity once again to comment on the invoice requirements, this time with respect to an input VAT deduction in the course of finance lease agreements in accordance with Article 203 of the VAT Directive 2006/112/EC. Categories: European Court of JusticeKeywords: Leasing, invoice
20.03.2013 Rejection of credit note leads to loss of input tax deductio ... The Supreme Tax Court has upheld the letter of the law providing that a credit note loses its invoice status as a voucher for input tax deduction on rejection by the recipient – regardless of whether or not the rejection is justified. Categories: Supreme Tax Court casesKeywords: input tax, credit note, invoice
