22.12.2020 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. Categories: European Court of JusticeKeywords: serial number, application for VAT refun ...
25.04.2014 Shares sold to be specifically identified by serial numbers The Supreme Tax Court has held that shares sold from a mixed holding should be identified from their serial numbers. GmbH shares sold should be identifiable from the contract. Categories: Supreme Tax Court casesKeywords: capital gain, shares sold, serial number ...
