Union européenne · cjeu_case
Order of the Court (Seventh Chamber) of 24 May 2023.#Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 178(a) – Right to deduct – Conditions of exercise – Article 226(6) – Details which must appear on the invoice – Scope and nature of the services provided – Invoices containing a generic description of the services provided.#Case C-690/22.
Informations clés
Organisation
Union européenne
Type de document
cjeu_case
Source
Droit de l'UE (EUR-Lex)