Geocycle Bulgaria, order of 23.11.2017, C-314/17

The supplier issued an invoice showing VAT. The tax authorities, however, ordered the buyer to settle this transaction on a reverse charge basis. At the same time – according to national regulations – the supplier no longer has the right to correct his invoice „in minus”. In this situation, the buyer cannot be denied the…...

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The supplier issued an invoice showing VAT. The tax authorities, however, ordered the buyer to settle this transaction on a reverse charge basis. At the same time – according to national regulations – the supplier no longer has the right to correct his invoice „in minus”. In this situation, the buyer cannot be denied the…...

This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?
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