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European Union
Finanzamt Gummersbach v Gerhard Bockemühl (C-90/02)
Judgment
The first and second questions
Reply of the Court
50

Finanzamt Gummersbach v Gerhard Bockemühl (C-90/02)

Judgment of 1 Apr 2004law://eu/cjeu/2002/c-90-02/para_50@2026-11-10

50Therefore, as regards Article 18(1)(d) of the Sixth Directive, the imposition and extent of formalities to be complied with in order to be able to exercise the right to deduct should not exceed what is strictly necessary for the purposes of verifying the correct application of the reverse charge procedure concerned.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice
Case: C-90/02 · ECLI:EU:C:2004:206
Decided: 1 Apr 2004
Procedure: Preliminary reference
Applicant: Finanzamt Gummersbach
Defendant: Gerhard Bockemühl
Rapporteur: S. von Bahr
Advocate General: F.G. Jacobs
Bench: 2 judges
A. Rosas, S. von Bahr
Official: CURIA · EUR-Lex 62002CJ0090

Topics

Value added tax

History · 1 version

1 Apr 2004Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 7: Ferimet SL v Administración General del Estado (C-281/20)2 provisions; TGE Gas Engineering GmbH - Sucursal em Portugal v Autoridade Tributária e Aduaneira (C-16/17); Idexx Laboratories Italia Srl v Agenzia delle Entrate (C-590/13)2 provisions; SC Fatorie SRL v Direcţia Generală a Finanţelor Publice Bihor (C-424/12)2 provisions; Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu (C-280/10)2 provisions; Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály (C-392/09)2 provisions; Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3 (C-95/07)
Cites 11: Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them; D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën (C-268/83); Belgische Staat v Ghent Coal Terminal NV (C-37/95); Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers; Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT) (C-110/98, C-111/98, C-112/98, C-113/98, C-114/98, C-115/98, C-116/98, C-117/98, C-118/98, C-119/98, C-120/98, C-121/98, C-122/98, C-123/98, C-124/98, C-125/98, C-126/98, C-127/98, C-128/98, C-129/98, C-130/98, C-131/98, C-132/98, C-133/98, C-134/98, C-135/98, C-136/98, C-137/98, C-138/98, C-139/98, C-140/98, C-141/98, C-142/98, C-143/98, C-144/98, C-145/98, C-146/98, C-147/98); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax; Léa Jorion, née Jeunehomme, and Société anonyme d'étude et de gestion immobilière 'EGI' v Belgian State (C-123/87); Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax; Finanzamt Osnabrück-Land v Bernhard Langhorst (C-141/96); BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State (C-62/93)