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Document C1997/331/14
JUDGMENT OF THE COURT of 17 September 1997 in Case C-141/96 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Osnabrück-Land v. Bernhard Langhorst (Value added tax - Interpretation of Articles 21 (1) (c) and 22 (3) (c) of the Sixth Directive 77/388/EEC - Document serving as an invoice - Credit note issued by the buyer and not contested by the seller as regards the amount of tax shown)
JUDGMENT OF THE COURT of 17 September 1997 in Case C-141/96 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Osnabrück-Land v. Bernhard Langhorst (Value added tax - Interpretation of Articles 21 (1) (c) and 22 (3) (c) of the Sixth Directive 77/388/EEC - Document serving as an invoice - Credit note issued by the buyer and not contested by the seller as regards the amount of tax shown)
JUDGMENT OF THE COURT of 17 September 1997 in Case C-141/96 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Osnabrück-Land v. Bernhard Langhorst (Value added tax - Interpretation of Articles 21 (1) (c) and 22 (3) (c) of the Sixth Directive 77/388/EEC - Document serving as an invoice - Credit note issued by the buyer and not contested by the seller as regards the amount of tax shown)
OB C 331, 1.11.1997, p. 8–9
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)