Rochus Geissel, as liquidator of RGEX GmbH v Finanzamt Neuss (Neuss Tax Office), C 374/16, [2017] BVC 58 (European Court of Justice, 5th Chamber)

The Neuss Tax Office in Germany denied input tax claims of RGEX (which traded in motor vehicles) on its purchase of 122 motor vehicles on the...

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The European VAT rules required that an invoice provide the “full” name and address of the supplier. The Court held that this requirement can...

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