VATupdate

Flashback on ECJ/CJEU cases: Right to deduct VAT in case original invoices are lost

C-85/95 John Reisdorf

Deduction – Loss of original invoices

  • Mr Reisdorf presented copies of various invoices, in particular intermediate invoices from the head contractor, but not the originals. As a result, the Finanzamt reduced the amount of input tax.

Decision

  • Article 18(1)(a) (Art. 178(a)) and Article 22(3) (Art. 221 to art. 248) of the Sixth Directive […] permit the Member States to regard as an invoice not only the original but also any other document serving as an invoice that fulfils the criteria determined by the Member States themselves, and confer on them the power to require production of the original invoice in order to establish the right to deduct input tax, as well as the power, where a taxable person no longer holds the original, to admit other evidence that the transaction in respect of which the deduction is claimed actually took place.

Sources

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