Opinion of the Advocate General — ECLI:EU:C:2017:515
Date: 2017-07-05
Language of the case: German
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling;Reference for a preliminary ruling - decision unnecessary
Origin: Germany

Summary — Judgment of the Court (Fifth Chamber), 15 November 2017 Harmonisation of fiscal legislation — Common system of value added tax — Deduction of input tax — Obligations of the taxable person — Holding of an invoice containing certain information — National legislation excluding the right to deduct where the address where the issuer carries out its economic activity is not indicated on the invoice — Not permissible (Council Directive 2006/112, Arts 168(a), 178(a) and 226(5)) Article 168(a) and Article 178(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 226(5) thereof, must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which makes the exercise of the right to deduct input VAT subject to the condition that the address where the issuer of an invoice carries out its economic activity must be indicated on the invoice. (see para. 50, operative part)