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Document C1997/040/05
JUDGMENT OF THE COURT of 5 December 1996 in Case C-85/95 (reference for a preliminary ruling from the Bundesfinanzhof): John Reisdorf v. Finanzamt Köln-West (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)
JUDGMENT OF THE COURT of 5 December 1996 in Case C-85/95 (reference for a preliminary ruling from the Bundesfinanzhof): John Reisdorf v. Finanzamt Köln-West (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)
JUDGMENT OF THE COURT of 5 December 1996 in Case C-85/95 (reference for a preliminary ruling from the Bundesfinanzhof): John Reisdorf v. Finanzamt Köln-West (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)
OL C 40, 1997 2 8, p. 3–3
(ES, DA, DE, EL, EN, FR, IT, NL, PT, FI, SV)
- Date of document:
- 08/02/1997; Paskelbimo data
- Author:
- Teisingumo Teismas
- Form:
- Teisminė informacija
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