Tag: Invoice

Refusal to grant a tax exemption to an intra-community supply due to the absence of VAT identification number in the country of arrival

Can Member States refuse to grant a tax exemption in respect of an intra-Community supply (in this instance, an intra-Community transfer) when the VAT identification number (in the country of

Retrospective effect of a corrected invoice

Does the correction of an invoice have a retrospective effect? In dealing with this question, the ECJ held that the correction of a men-tion on an invoice does have a