Home » News & Publications » Article

From Judicature - the European Court of Justice issued in July 2010 a resolution concerning application of VAT to invoices for delivery of goods or provision of services

The European Court of Justice (ECJ) issued in July 2010 a resolution concerning application of VAT to invoices for delivery of goods or provision of services that contain an error that is not in compliance with all conditions imposed by Articles 167, 178, letter a), point 1 and Article 226 of the Council Directive No. 2006/112/EC (“Directive”).

The ECJ in the case of 15 July 2010, C-368/09 Pannon Gép Centrum kft v. APEH assessed the possibility of applying a claim to deduction of input VAT in the event that a received invoice does not fulfill all particulars pursuant to Article 226 of the Directive and the immediately issued and corrected invoice does not ensure uninterrupted numbering.

According to the ECJ, the tax payer also has a claim to deduction of VAT in the event that at the moment of deduction, an invoice is received with incorrect data provided the material and legal conditions for such deduction are fulfilled. If the tax payer provides the tax administrator with a subsequently issued and corrected invoice prior to its settlement, a claim to deduction of VAT cannot be denied even in the event that the numbering of the corrected invoice was not uninterrupted in connection with the original document.

Copyright © 2000 – 2020, Kocián Šolc Balaštík
KŠB Institut | | Web ch

×