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Document 62021CC0247
Case C-247/21
C-247/21
Court of Justice
Status: In progress
C-247/21
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Eighth Chamber) of 8 December 2022. Luxury Trust Automobil GmbH v Finanzamt Österreich. Request for a preliminary ruling from the Verwaltungsgerichtshof. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice. Case C-247/21.
- ECLI identifier
- ECLI:EU:C:2022:966
- Judge-Rapporteur
- Jürimäe
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
08/12/2022
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 14 July 2022. Luxury Trust Automobil GmbH v Finanzamt Österreich. Request for a preliminary ruling from the Verwaltungsgerichtshof. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice. Case C-247/21.
- ECLI identifier
- ECLI:EU:C:2022:588
- Advocate General
- Kokott
14/07/2022
CASE BROUGHT
- Title
- Case C-247/21: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 20 April 2021 — Luxury Trust Automobil GmbH
05/07/2021