In a judgment of 15 September 2016 (ECJ, 15 September 2016, C-516/14, Barlis 06) on the exercise of the right to deduct VAT, the Court of Justice reminds that the tax authorities are not entitled to refuse the right to deduct VAT solely because the taxable person holds an invoice which does not satisfy the conditions required (in this case an insufficiently precise description of the service provided), even though those authorities have available all the necessary information for ascertaining whether the substantive conditions for the exercise of that right are satisfied.
- ELECTRONIC INVOICING AND TRANSMISSION OF INFORMATION TO THE FRENCH TAX AUTHORITIES FROM 1 JULY 2024 (“E-INVOICING / E-REPORTING”)
- A GLANCE AT THE DEFINITIVE VAT SYSTEM APPLICABLE TO DISTANCE SALES (B2C)
- TAX AUTHORITIES THAT HOLD THE RELEVANT INFORMATION MAY NOT REFUSE VAT DEDUCTION SOLELY BECAUSE SUPPLIES ARE NOT SUFFICIENTLY DESCRIBED IN THE INVOICE
- ECJ DECIDES ON RETROSPECTIVE EFFECT OF THE CORRECTION OF A VAT INVOICE
- FRENCH VAT TREATMENT APPLICABLE TO THE PROVISION OF FREE MEALS TO STAFF