Administrative guidelines on the consequences for Belgian administrative practice of the recent case law of the Court of Justice of the European Union regarding the exercise of the right of deduction and the importance that must be attached to the possession of a regular invoice.
Source Fisconet
See also
- C-368/09 (Pannon Gép Centrum Kft. ) – Right to deduct VAT in case of incompliant invoices
- C-280/10 (Polski Trawertyn) – VAT deduction by a partnership when the invoice, drawn up before the registration and identification of the partnership, was issued in the name of the partners of that partnership
- C-271/12 (Petroma) – No Right to deduct VAT in case of incompliant invoices
- C-516/14 (Barlis) – Vague description of the services and the dates may not lead to refusal of VAT deduction
- C-518/14 Senatex – VAT deduction for non-compliant invoices
