Hearings
European Union
17 Sep 1997 (Case C-141/96); [1998] 1 WLR 52; [1998] All ER (EC) 178; [1997] STC 1357; [1997] ECR I-5073; EU:C:1997:417, ECJ
Finanzamt Osnabrück-Land v Langhorst
Subject Matter
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/EEC), arts 21(1)(c), 22(3)(c)