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Comments on ECJ C-235/21: A written contract may qualify as an invoice for VAT purposes

The Court of Justice of the European Union (ECJ) ruled (case number C-235/21) that a written agreement concluded between parties can be regarded as an invoice for VAT purposes. For those purposes, the agreement has to contain all the information necessary for control purposes by the tax authorities.

Source Loyens Loeff

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


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