- The text discusses the consequences of incorrectly stating the VAT registration number of the recipient in intra-community transactions
- Incorrectly stating the VAT registration number on an invoice does not negate the right to exemption from tax if the substantive conditions are met
- If the incorrect VAT registration number is part of fraud by the recipient, it must be investigated whether the issuer of the invoice was aware of or should have been aware of the fraud
- Access to the full text is restricted to subscribers and is protected by intellectual property laws
- Various subscription services are offered by the platform, including access to legal archives and decision-making services
Source: taxheaven.gr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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