2.2.2015   

EN

Official Journal of the European Union

C 34/12

1.

Is the ex nunc effect of the first issue of an invoice, as established by the Court of Justice in the judgment in Case C-152/02 Terra Baubedarf-Handel v Finanzamt Osterholz-Scharmbeck  (1), qualified by the judgments of the Court of Justice in Case C-368/09 Pannon Gép Centrum v Központi Hivatal Hatósági Főosztály Dél-dunántúli Kihelyezett Hatósági Osztáy  (2) and Case C-271/12 Petroma Transports v Belgium  (3) as regards cases, such as the present, in which an incomplete invoice is completed, so that the Court of Justice ultimately intended to permit retrospective effect in such cases?

2.

What are the minimum requirements for an invoice to be capable of correction with retrospective effect? Is it necessary that the original invoice bears a tax number or a VAT identification number, or can these be added later with the consequence that the right to deduction is retained on the basis of the original invoice?

3.

Is a correction to an invoice in time if it is only made in the course of objection proceedings against the decision (amendment notice) of the tax authority?