CJEU: Agreement in an exceptional situation may be considered an invoice
28.11.2022
Last quarter, or more precisely on September 29, a ruling was announced by the EU's highest judicial institution, which may well be a dramatic change in the business environment from now on. CJEU ruling (Case No. C-235/21, ECLI no: EU:C:2022:739) addresses the situation where two business entities entering into a civil agreement between themselves and not issuing any invoices in connection with the services rendered-can, in this unique situation, recognize the agreement as a VAT invoice.
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