CELEX: 62014CA0518
Language: en
Date: 2016-09-15 00:00:00
Title: Case C-518/14: Judgment of the Court (Fourth Chamber) of 15 September 2016 (request for a preliminary ruling from the Niedersächsisches Finanzgericht — Germany) — Senatex GmbH v Finanzamt Hannover-Nord (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 167, Article 178(a), Article 179 and Article 226(3) — Deduction of input tax — Invoices not showing a tax number or VAT identification number — Legislation of a Member State excluding the ex tunc correction of an invoice)

14.11.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 419/6
            
         Judgment of the Court (Fourth Chamber) of 15 September 2016 (request for a preliminary ruling from the Niedersächsisches Finanzgericht — Germany) — Senatex GmbH v Finanzamt Hannover-Nord
   (Case C-518/14) (1)
   
   ((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 167, Article 178(a), Article 179 and Article 226(3) - Deduction of input tax - Invoices not showing a tax number or VAT identification number - Legislation of a Member State excluding the ex tunc correction of an invoice))
   (2016/C 419/07)
   Language of the case: German
   
      Referring court
   
   Niedersächsisches Finanzgericht
   
      Parties to the main proceedings
   
   
      Applicant: Senatex GmbH
   
      Defendant: Finanzamt Hannover-Nord
   
      Operative part of the judgment
   
   Article 167, Article 178(a), Article 179 and Article 226(3) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation, such as that at issue in the main proceedings, under which the correction of an invoice in relation to a detail which must be mentioned, namely the value added tax identification number, does not have retroactive effect, so that the right to deduct value added tax exercised on the basis of the corrected invoice relates not to the year in which the invoice was originally drawn up but to the year in which it was corrected.
   
      (1)  OJ C 34, 2.2.2015.