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Shoddy Invoicing Doesn’t Limit Tax Rights, EU Court Adviser Says

April 22, 2021, 1:14 PM

Businesses can claim value-added tax refunds even when invoices have only basic information and are issued years after a transaction, an adviser to Europe’s top court said Thursday.

If the European Court of Justice adopts Advocate General Juliane Kokott’s opinion in defense of taxpayer rights, it will mean that taxpayers cannot be denied VAT deductions simply because their suppliers are tardy or shoddy in their bookkeeping.

The case involves a French pump manufacturer, Wilo Salmson, which in 2012 claimed a VAT input deduction worth 449 538.38 Romanian lei ($110,000). The Romanian tax office rejected the claim because the invoices were invalid, ...