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.
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.
