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Barlis 06 - Investimentos Imobiliários e Turísticos SA v. Autoridade Tributária e Aduaneira, [2016] EUECJ C-516/14 (European Court of Justice (Fourth Chamber))
Barlis 06 - Investimentos Imobiliários e Turísticos SA v. Autoridade Tributária e Aduaneira, [2016] EUECJ C-516/14 (European Court of Justice (Fourth Chamber))
Citations
[2016] EUECJ C-516/14
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Summaries
Summary Under
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4)
requirement to grant credit if registrant provides non-invoice back-up
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Summary Under
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(iv)
mere technical non-compliance with VAT requirements for complete invoices should not prevent input tax claims
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