In a request for a preliminary ruling from the Supreme Court of Slovenia the European Court of Justice had the opportunity once again to comment on the invoice requirements, this time with respect to an input VAT deduction in the course of finance lease agreements in accordance with Article 203 of the VAT Directive 2006/112/EC. The ECJ case reference is C‑235/21, Raiffeisen Leasing judgment of 29 September 2022.
Source: PwC DE
