The European Court of Justice has ruled that a sale-and-leaseback agreement for which no invoice has been drawn up by the parties after its conclusion can be regarded as an invoice within the meaning of the VAT Directive.
Source Taxlive
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- EU Parliament Approves CBAM Reforms: New 50-Ton Threshold, Delayed Certificate Purchases to 2027
- ViDA: Transforming EU VAT with Harmonized e-Invoicing and Real-Time Reporting
- EU Court Ruling on Arcomet: Transfer Pricing Adjustments Pose VAT Risks for Companies
- Italian Tax Authorities Remove Non-EU Companies from VIES for Failing New VAT Guarantee Requirements
- Comments on ECJ C-121/24: Non-payment of declared VAT does not constitute VAT fraud
