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Case C-518/14, ECLI:EU:C:2016:691—<i>Senatex</i> on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the <i>ex tunc</i> correction of an invoice

Roland Ismer & Katharina Artinger

World Journal of VAT/GST2017https://doi.org/10.1080/20488432.2017.1304755article
ABDC C
Weight
0.26

What the paper says

The recent judgment by the Court of Justice of the European Union (CJEU), which followed a request by a German Regional Finance Court (Niedersachsisches Finanzgericht) for a preliminary ruling acco...

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https://doi.org/https://doi.org/10.1080/20488432.2017.1304755

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@article{roland2017,
  title        = {{Case C-518/14, ECLI:EU:C:2016:691—<i>Senatex</i> on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the <i>ex tunc</i> correction of an invoice}},
  author       = {Roland Ismer & Katharina Artinger},
  journal      = {World Journal of VAT/GST},
  year         = {2017},
  doi          = {https://doi.org/https://doi.org/10.1080/20488432.2017.1304755},
}

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Case C-518/14, ECLI:EU:C:2016:691—<i>Senatex</i> on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the <i>ex tunc</i> correction of an invoice

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.