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Court of Justice of the European Union · Judgment

C-90/02Finanzamt Gummersbach v Gerhard Bockemühl

Decided
2004-04-01
ECLI
ECLI:EU:C:2004:206
CELEX
62002CJ0090
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling - Interpretation of Article 18(1) of the Sixth VAT Directive - Conditions for exercise of the right to deduct input VAT - Recipient of a service referred to in Article 9(2)(e) of the Sixth VAT Directive - Supply of staff by a taxable person established abroad - Recipient liable for VAT as the person to whom the supply was made - Requirement to hold an invoice - Content of the 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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