Comments on ECJ C-235/21: Written agreement can serve as invoice

The European Court of Justice has ruled that a sale-and-leaseback agreement for which no invoice has been drawn up by the parties after its conclusion can be regarded as an invoice within the meaning of the VAT Directive.

Source Taxlive

See also ECJ C-235/21 (RAIFFEISEN LEASING) – Judgment – A written contract may exceptionally be regarded as an invoice

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