- The European Court of Justice has led to a rethink regarding incorrect or unauthorized tax identification in invoices
- Not every case of incorrect tax identification results in the invoice issuer owing the tax
- The tax authorities have documented their new perspective in a recent BMF letter
- The article provides an overview of the new principles regarding incorrect or unauthorized tax identification
- The tax authorities’ announcements do not always lead to a satisfactory result for the entrepreneur
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
