In Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e AduaneiraCase C-516/14 (15 September 2016) the CJEU found that the fact that an invoice did not sufficiently describe the services supplied should not preclude the recovery of VAT by its recipient.
Barlis a Portuguese company operated hotels and restaurants. It had deducted VAT on invoices for legal fees. The tax authorities had disallowed the deductions on the ground that the descriptions in the invoices issued by Barlis’s lawyers were insufficient; they simply referred to ‘legal services rendered from [a date] until the present date’. Barlis had submitted annexes giving a more detailed description of the legal services; however the tax authorities considered that lack of legal form could not be remedied by adding annexes confirming the missing information as the annexes were not documents ‘equivalent’ to invoices.
The...
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In Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e AduaneiraCase C-516/14 (15 September 2016) the CJEU found that the fact that an invoice did not sufficiently describe the services supplied should not preclude the recovery of VAT by its recipient.
Barlis a Portuguese company operated hotels and restaurants. It had deducted VAT on invoices for legal fees. The tax authorities had disallowed the deductions on the ground that the descriptions in the invoices issued by Barlis’s lawyers were insufficient; they simply referred to ‘legal services rendered from [a date] until the present date’. Barlis had submitted annexes giving a more detailed description of the legal services; however the tax authorities considered that lack of legal form could not be remedied by adding annexes confirming the missing information as the annexes were not documents ‘equivalent’ to invoices.
The...
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