Tag: correcting invoice
Possession of a confirmation of receiving correcting invoice (credit note) by the contractor is required to reduce the tax base resulting from the initial invoiceTags: correcting invoice, vat Categories: Jurisprudence, RSS
The Court of Justice of the European Union on January 26th 2012 (Case C-588/10, the Minister of Finance against Kraft Foods Poland SA) ruled that the requirement involving the dependency of reduction of the tax base resulting from the original invoice to the possession by the taxpayer the confirmation of receiving correcting invoice (credit note) received by the purchaser of goods or services as referred to in art. 29 paragraph 4a VAT Act, is within the concept of the conditions referred to in art. 90 paragraph 1 of the Directive 2006/112/WE.