The Weekly Law Reports
[1998] 1 WLR 52
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
LANGHORST
v.
FINANZAMT OSNABRÜCK-LAND
(Case C-141/96)
1997 April 15;
May 27;
Sept. 17
May 27;
Sept. 17
President G. C. Rodríguez Iglesias Presidents of Chambers G. F. Mancini, J. C. Moitinho de Almeida, J. L. Murray and L. Sevón Judges P. J. G. Kapteyn, C. Gulmann, D. A. O. Edward, J.-P. Puissochet, G. Hirsch, P. Jann, H. Ragnemalm and M. Wathelet Advocate General P. Léger
Revenue
— Value added tax
— Invoice
— Credit note issued by recipient of goods or services
— Credit note overstating VAT due
— Supplier not contesting amount of VAT
— Whether credit note capable of being regarded as document serving as invoice
— Whether supplier liable for amount of VAT shown
—
Council Directive (77/388/E.E.C.), arts. 21(1)(c), 22(3)(c)