German Federal Fiscal Court: Invoice without correct VAT amount cannot be amended with retroactive effect

In a recent ruling the German Fiscal Court did not recognize a retroactive invoice correction, as the tax statement on the particular invoices was materially incorrect. This raises many questions, since according to the previous opinion of the courts and the tax authorities, only an indeterminate, incomplete or obviously incorrect statement on an invoice was considered harmful. In the present case, however, the VAT indication was incorrect merely because of an incorrect legal assessment. Therefore, it is very surprising that the court did not refer the case to the ECJ.

Source: kmlz.de

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