The Resource Rechnungsberichtigungen und Vorsteuerabzug = Invoice amendments and input VAT deduction

Rechnungsberichtigungen und Vorsteuerabzug = Invoice amendments and input VAT deduction

Label
Rechnungsberichtigungen und Vorsteuerabzug = Invoice amendments and input VAT deduction
Title
Rechnungsberichtigungen und Vorsteuerabzug = Invoice amendments and input VAT deduction
Creator
Subject
Language
eng
Summary
The German Financial Court of Lower Saxony submitted several questions to the ECJ, asking if, and if so, under which conditions an invoice amendment has an ex-tunc effect. In practice, this question is of high relevance to the recipient of a taxable supply. In this article, the author focuses on the current situation based on ECJ case law, a recent decision of the Austrian Federal Fiscal Court and current administrative practice
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
Schefzig, A
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • input VAT
  • deductions
Label
Rechnungsberichtigungen und Vorsteuerabzug = Invoice amendments and input VAT deduction
Instantiates
Publication
Label
Rechnungsberichtigungen und Vorsteuerabzug = Invoice amendments and input VAT deduction
Publication

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