Judgment of the Court (Fifth Chamber) of 5 December 1996.
John Reisdorf v Finanzamt Köln-West.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Value added tax - Interpretation of Article 18(1)(a) of the Sixth Council Directive 77/388/EEC - Deduction of input tax paid - Obligation of the taxable person - Possession of an invoice.
Case C-85/95.
Reports of Cases
1996 I-06257
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:1996:299 |
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Judgment
ECLI:EU:C:1996:466 |
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