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Court of Justice of the European Union · Judgment

C-141/96Finanzamt Osnabrück-Land v Bernhard Langhorst

Decided
1997-09-17
ECLI
ECLI:EU:C:1997:417
CELEX
61996CJ0141
Finality
Final, the decision cannot be appealed

The court's own keywords

Value added tax - Interpretation of Articles 21(1)(c) and 22(3)(c) of the Sixth Directive 77/388/EEC - Document serving as an invoice - Credit note issued by the buyer and not contested by the seller as regards the amount of tax shown.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit