Top EU Court Urged To Bar Limits On VAT Invoice Corrections

Law360 (March 26, 2020, 8:26 PM EDT) -- European Union law forbids member countries to block those who try to correct invoices for value-added tax transactions using new information, an adviser to the bloc’s highest court said in an opinion issued Thursday.

In a case involving a sale between the Romanian arm of a multinational maker of agricultural substrates and a German buyer, Advocate General Michal Bobek told the European Court of Justice that EU countries’ laws can’t disallow VAT-invoice adjustments based solely on when they’re filed.

An EU taxpayer can’t be denied the chance to correct an invoice for a transaction conducted during a period that was reviewed...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Attached Documents

Related Sections

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Beta
Ask a question!