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European Union

Comments on ECJ C-247/21: Importance of using the correct and proper wording on invoices

09 December 2022
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The recent CJEU judgment in Case C-247/21 shows the importance of using the correct and proper wording on invoices in order to avoid VAT-problems

On December 8, 2022 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Cases C-247/21, Luxury Trust Automobil GmbH versus Finanzamt Österreich, ECLI:EU:C:2022:966 was published. The judgment shows the importance of using the correct and proper wording on invoices in order to avoid VAT-problems.

Source International Tax Plaza

See also ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later

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