CASE COMMENT : DISTRIBUTION - AMENDMENT BILL - TAX REQUIREMENTS

Formalism-billing: The Court of Justice finds that without acknowledgment of invoices, the supplier may be established by other means that he exercised diligence required and that the operation was actually carried out in accordance with the conditions set out in corrective invoices (Minister Finansow)

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References

CJUE, 26 janvier 2012, Minister Finansow, aff. C-588/10

http://curia.europa.eu/juris/docume...

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. A Polish food distribution company, which issued a large number of corrected invoices to take account of discounts

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Nicolas Genty, Formalism-billing: The Court of Justice finds that without acknowledgment of invoices, the supplier may be established by other means that he exercised diligence required and that the operation was actually carried out in accordance with the conditions set out in corrective invoices (Minister Finansow), 26 January 2012, Concurrences N° 1-2012, Art. N° 61326

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