Barlis 06 - Investimentos Imobiliários e Turísticos SA v. Autoridade Tributária e Aduaneira, [2016] EUECJ C-516/14 (European Court of Justice (Fourth Chamber))

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Summary Under

requirement to grant credit if registrant provides non-invoice back-up

Barlis, which operated hotels in Portugal, was denied the deduction of input tax respecting legal services on the basis that the four invoices...

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Summary Under

mere technical non-compliance with VAT requirements for complete invoices should not prevent input tax claims

A law firm’s invoice paid by a Portuguese registrant which, for example, simply referred to “Fees for legal services rendered until the...

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