Opinion of the Advocate General — ECLI:EU:C:1997:252
Date: 1997-05-27
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgmen t 
Tax provisions — Harmonization of laws — Turnover taxes — Common system of value added 
tax — Deduction of input tax — Obligations of the taxable person — Possession of an invoice — 
Invoice — Definition — Credit note issued by the recipient of the goods or services — Included 
— Conditions — Amount stated not contested by the taxable person — No effect 
(Coundl Directive 77/388, Arts 21(l)(c) and 22(3)(c)) 
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SUMMARY — CASE C-Kl/96 
Article 22(3)(c) of the Sixth Directive 77/388 
on the harmonization of the laws of the 
Member States relating to turnover taxes 
authorizes Member States to regard a credit 
note issued by the recipient of the goods or 
services as a 'document serving as an 
invoice', where it includes the information 
prescribed for invoices by the directive, it is 
drawn up with the agreement of the taxable 
person who supplies the goods or services, 
and the latter is able to contest the amount 
of value added tax mentioned. In such cir­
cumstances a taxable person who has that 
power of control may be regarded as the 
author of the credit note even if it is drawn 
up by the recipient of the goods or services. 
Moreover, a taxable person who has not con­
tested the mention in such a credit note of an 
amount of value added tax greater than that 
owed by reason of taxable transactions must 
be regarded as the person who has men­
tioned that amount, and is consequently 
hable to pay the amount shown, within the 
meaning of Article 21(l)(c) of the Sixth 
Directive. Any other interpretation would 
give scope for possible fraud or collusion, 
contrary to the proper functioning of the 
common system of value added tax and its 
objective of ensuring that value added tax is 
levied and collected under the supervision of 
the tax authorities. 
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