This case raises a relatively simple question. Under what conditions can a written agreement between two parties, such as a lease relating to immovable property specifying the amount of VAT, in itself be considered an ‘invoice’ within the meaning of the VAT Directive, which has the effect of that the issuer of this invoice is obliged to pay the VAT and the recipient of that invoice is entitled to deduct input tax?
Source BTW jurisprudentie
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