C-90/02Finanzamt Gummersbach v Gerhard Bockemühl

Domstolens egne nøkkelord

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.

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