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Joined Cases C-374/16 and C-375/16: Judgment of the Court (Fifth Chamber) of 15 November 2017 (requests for a preliminary ruling from the Bundefinanzhof — Germany) — Rochus Geissel, in his capacity as liquidator of RGEX GmbH i.L v Finanzamt Neuss (C-374/16), and Finanzamt Bergisch Gladbach v Igor Butin (C-375/16) (References for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168(a), Article 178(a) and Article 226(5) — Deduction of input tax — Compulsory content of invoices — Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct)
ECLI:EU:UNKNOWN:62016CA0374
62016CA0374
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Official Journal of the European Union
C 22/12
(Joined Cases C-374/16 and C-375/16) (<span class="super note-tag">1</span>)
((References for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 168(a), Article 178(a) and Article 226(5) - Deduction of input tax - Compulsory content of invoices - Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct))
(2018/C 022/15)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Rochus Geissel, in his capacity as liquidator of RGEX GmbH i.L. (C-374/16), Finanzamt Bergisch Gladbach (C-375/16)
Defendant: Finanzamt Neuss (C-374/16), Igor Butin (C-375/16)
Operative part of the judgment
Article 168(a) and Article 178(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 226(5) thereof, must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which makes the exercise of the right to deduct input VAT subject to the condition that the address where the issuer of an invoice carries out its economic activity must be indicated on the invoice.
(<span class="note">1</span>) OJ C 392, 24.10.2016.
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