“…In Senatex GmbH v Finanzamt Hannover-Nord (Case C-518/14), [2017] STC 205 the taxable person’s VAT return was said by the German tax authorities to be defective, because the underlying invoice did not contain the addressee's tax numb…”
“…r that right are satisfied (Barlis06, para 43). The same applies to the information mentioned in article 226(3) (supplier's VAT identification number) (Senatex [2017] STC 205, para 40 et seq) or article 226(2) (invoice number) (Pannon Gép Centrum Kft v APEH Központi Hivatal Hatósági Főosztály Dél-dunántúli Kihelyezett Hatósági Osztá…”
“…res that the invoice show the name of the customer. These are formal rather than substantive conditions – see Senatex GmbH v Finanzamt Hannover-Nord (C-518/14) [2017] STC 205 at [38].…”
“…he judgment), as have “holding an invoice showing the details mentioned in art 226 of Directive 2006/112” (Case C-518/14 Senatex GmbH v Finanzamt Hannover-Nord [2017] STC 205, at paragraph 38 of the judgment) and an obligation to provide a VAT number (Plöckl, at paragraphs 40-41 of the judgment);…”