“…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 add…”
“… a formal requirement (Equoland, at paragraph 36 of the 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 …”