Geissel v Finanzamt Neuss; Finanzamt Bergisch Gladbach v Butin

European union – Value added tax. Articles 168(a) and 178(a) of Council Directive (EC) 2006/112, read in conjunction with art 226(5) thereof, should be interpreted as precluding national legislation, such as that at issue in the main proceedings, which made the exercise of the right to deduct input VAT subject to the condition that the address where the issuer of an invoice carried out its economic activity had to be indicated on the invoice. The Court of Justice of the European Union so held in a preliminary ruling concerning the refusal by German tax authorities to allow the taxpayers a deduction of input VAT on the basis of invoices containing the address where the issuer of those invoices could be reached by post, but where he did not carry out any economic activity.

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