Opinion of the Advocate General — ECLI:EU:C:2000:210
Date: 2000-04-13
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 Judgment 
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value 
added tax — Adjustment of tax improperly invoiced — Determination of conditions in 
which adjustments may be made — Competence of the Member States — Scope and limits 
(Council Directive 77/388) 
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SUMMARY — CASE C-454/98 
Since the Sixth Directive 77/388 does not 
contain any provisions relating to the 
adjustment by the issuer of an invoice of 
value added tax which has been improperly 
invoiced, it is for the Member States to lay 
down the conditions in which the impro­
perly invoiced tax may be adjusted. How­
ever, where the issuer of the invoice has in 
sufficient time wholly eliminated the risk of 
any loss in tax revenues, the principle of the 
neutrality of value added tax requires that 
tax which has been improperly invoiced 
can be adjusted without such adjustment 
being made conditional upon the issuer of 
the relevant invoice having acted in good 
faith. Therefore, where such a risk has been 
eliminated, the adjustment of value added 
tax which has been improperly invoiced 
cannot be dependent on the discretion of 
the tax authorities. 
(see paras 48 to 49, 58, 60, 63, 68, 70 
and operative part 1 and 2) 
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