Court of Justice of the European Union · Order

C-690/22Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira

Decided: 2023-05-24
ECLI: ECLI:EU:C:2023:440
CELEX: 62022CO0690
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 178(a) – Right to deduct – Conditions of exercise – Article 226(6) – Details which must appear on the invoice – Scope and nature of the services provided – Invoices containing a generic description of the services provided.

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

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