Case C-518/14, ECLI:EU:C:2016:691—Senatex on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the ex tunc correction of an invoice

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Notes

1 Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ L 347, p. 1. Unless stipulated otherwise, all references to articles refer to the VAT Directive.

2 In accordance with Article 224, Senatex had issued the invoices for the commissions it paid and thus made the amendment. Other invoices were issued by the suppliers and thus corrected by them.

3 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at paras 28 et seq.; see inter alia CJEU 22 October 2015, Case C-277/14, ECLI:EU:C:2015:719—PPUH Stehcemp, at para 28 and the case-law cited.

4 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at para 29; Opinion 17 February 2016, Case C-518/14, ECLI:EU:C:2016:91—Senatex, at paras 31 et seq.; See also CJEU 27 September 2007, Case C-146/05, ECLI:EU:2007:549—Collée, at para 25; 1 March 2012, Case C-280/10, ECLI:EU:C:2012:107—Polski Trawertyn, at para 41; 22 October 2015, Case C-277/14, ECLI:EU:C:2015:719—PPUH Stehcemp, at para 29.

5 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at para 34; Opinion 17 February 2016, Case C-518/14, ECLI:EU:C:2016:91—Senatex, at para 34; see also CJEU 15 July 2010, Case C-368/09, ECLI:EU:C:2010:441—Pannon Gép Centrum, at paras 43 et seq.; 8 May 2016, Case C-271/12, ECLI:EU:C:2013:294—Petroma Transports and Others, at para 34.

6 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at para 34; Opinion 17 February 2016, Case C-518/14, ECLI:EU:C:2016:91—Senatex, at paras 36 et seq.

7 CJEU 29 April 2004, Case C-152/02, ECLI:EU:C:2004:268—Terra Baubedarf-Handel, at para 34; 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at para 35.

8 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at para 37; see also CJEU 13 February 2014, Case C-18/13, ECLI:EU:C:2014:69—Maks Pen, at para 24 and the case-law cited.

9 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at para 38; see also CJEU 11 July 1991, Case C-97/90, ECLI:EU:C:1991:315—Lennartz, at para 27; 8 January 2002, Case C-409/99, ECLI:EU:C:2002:2—Metropol and Stadler, at para 42; 21 October 2010, Case C-385/09, ECLI:EU:C:2010:627—Nidera Handelscompagnie, at para 42 and the case-law cited; 1 March 2012, Case C-280/10, ECLI:EU:C:2012:107—Polski Trawertyn, at para 43; concerning intra-community acquisitions and reverse charge see: CJEU 11 December 2014, Case C-590/13, ECLI:EU:C:2014:2429—Idexx, at para 38 and the case-law cited.

10 CJEU 29 April 2004, Case C-152/02, ECLI:EU:C:2004:268—Terra Baubedarf-Handel; Opinion 17 February 2016, Case C-518/14, ECLI:EU:C:2016:91—Senatex, at para 39.

11 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at para 39; Opinion 17 February 2016, Case C-518/14, ECLI:EU:C:2016:91—Senatex, at para 39; see also CJEU 29 April 2004, Case C-152/02, ECLI:EU:C:2004:268—Terra Baubedarf-Handel.

12 Opinion 17 February 2016, Case C-518/14, ECLI:EU:C:2016:91—Senatex, at para. 41.

13 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at paras 41 et seq.

14 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at paras 41 et seq.

15 CJEU 15 September 2016, Case C-518/14, ECLI:EU:C:2016:691—Senatex, at paras 44 et seq.

16 Critiques: Holger Stadie, (2016) 4 Mehrwersteuerrecht, 934; Wolfram Reiß, (2016) 4 Mehrwertsteuerrecht, 972.

17 Roland Ismer, (2016) 4 Mehrwertsteuerrecht, 795 (796).

18 Questions in a similar vein: Matthias Luther, (2016) 17 Umsatz-Steuer-Berater, 303 (304 et seq.).

19 CJEU 15 July 2010, Case C-368/09, ECLI:EU:C:2010:441—Pannon Gép Centrum, at paras 43 et seq.; 8 May 2016, Case C-271/12, ECLI:EU:C:2013:294—Petroma Transports and Others, at paras 34 et seq. both favour the date of the first administrative decision without further specifying the kind of decision; Roland Ismer and Stefanie Baur-Rückert, (2015) 3 Mehrwertsteuerrecht, 575 (579 et seq.) argue that this absentee certainty leads to inconsistent implementation into national laws.

20 Opinion 17 February 2016, Case C-518/14, ECLI:EU:C:2016:91—Senatex, at paras 47 et seq.; Roland Ismer, (2016) 4 Mehrwertsteuerrecht, 302.

21 German Supreme Tax Court 20 October 2016, Case V R 26/15, (2017) 5 Mehrwertsteuerrecht, 73 (75 et seq.) (followed by a case note from Ronny Langer, (2017) 5 Mehrwertsteuerrecht, 76). In line with this decision: Friederike Grube, (2016) 4 Mehrwertsteuerrecht, 800; Wolfram Reiß, (2016) 4 Mehrwertsteuerrecht, 972 (984 et seq.).

22 CJEU 15 July 2010, Case C-368/09, ECLI:EU:C:2010:441—Pannon Gép Centrum, at paras 43 et seq.; 8 May 2016, Case C-271/12, ECLI:EU:C:2013:294—Petroma Transports and Others, at paras 34 et seq.

23 Roland Ismer and Stefanie Baur-Rückert, (2015) 3 Mehrwertsteuerrecht, 575 (578 et seq.); Ursula Slapio, (2016) 4 Mehrwertsteuerrecht, 301.

24 CJEU 29 April 2004, Case C-152/02, ECLI:EU:C:2004:268—Terra Baubedarf-Handel.

25 Georg von Streit and Thomas Streit, (2017) 18 Umsatz-Steuer-Berater, 57; Ronny Langer, (2017) 5 Mehrwertsteuerrecht, 76 (76 et seq.).

26 CJEU 15 September 2016, Case C-516/14, ECLI:EU:C:2016:690—Barlis 06.

27 Roland Ismer, (2016) 4 Mehrwertsteuerrecht, 795 (796).

28 German Supreme Tax Court 6 April 2016, Case XI R 20/14, CJEU: Case C-374/16 (pending case); in a similar vein: German Supreme Tax Court 6 April 2016, Case V R 25/15, CJEU: Case C-375/16 (pending case); Roland Ismer, (2016) 4 Mehrwertsteuerrecht, 795 (796).