Keywords
Summary

Keywords

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Tax provisions - Harmonization of laws - Turnover taxes - Common system of value-added tax - Deduction of input tax paid - Obligations of the taxable person - Holding of an invoice containing certain information - Additional particulars required by Member States - Whether permissible - Conditions ( Council Directive 77/388/EEC, Articles 18 ( 1 ) ( a ) and 22 ( 3 ) ( a ) and ( b ) and ( 8 ) )

Summary

Articles 18 ( 1 ) ( a ) and 22 ( 3 ) ( a ) and ( b ) and 8 of the Sixth Directive ( 77/388/EEC ) on the harmonization of the laws of the Member States relating to turnover taxes allow Member States to make the exercise of the right to deduction subject to the holding of an invoice which must contain, in addition to the minimum requirements of the Directive, certain particulars which are necessary in order to ensure the levying of value-added tax and permit supervision by the tax authorities . Such details must not, by reason of their number or technical nature, render the exercise of the right to deduction practically impossible or excessively difficult .