{"title":"案例C-518/14, ECLI:EU:C: 2016:691-Senatex关于扣除进项税的概念,涉及未显示税号或增值税识别号的发票和成员国立法,不包括对发票的间接更正","authors":"R. Ismer, K. Artinger","doi":"10.1080/20488432.2017.1304755","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":114680,"journal":{"name":"World Journal of VAT/GST Law","volume":"58 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Case C-518/14, ECLI:EU:C:2016:691—Senatex on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the ex tunc correction of an invoice\",\"authors\":\"R. Ismer, K. Artinger\",\"doi\":\"10.1080/20488432.2017.1304755\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":114680,\"journal\":{\"name\":\"World Journal of VAT/GST Law\",\"volume\":\"58 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-01-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"World Journal of VAT/GST Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/20488432.2017.1304755\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"World Journal of VAT/GST Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/20488432.2017.1304755","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Case C-518/14, ECLI:EU:C:2016:691—Senatex on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the ex tunc correction of an invoice