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Court of Justice of the European Union · Judgment

C-454/98Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen

Decided
2000-09-19
ECLI
ECLI:EU:C:2000:469
CELEX
61998CJ0454
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Obligation of Member States to provide for the possibility of adjusting tax improperly mentioned on an invoice - Conditions - Good faith of issuer of invoice.

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.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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