Judgment_paragraph 27 · Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira (C-516/14)

27As the Advocate General observes in points 30, 32 and 46 of her Opinion, the objective of the details which must be shown in an invoice is to allow the tax authorities to monitor payment of the tax due and, if appropriate, the existence of the right to deduct VAT. It is therefore in the light of that objective that it should be examined whether invoices such as the invoices at issue in the main proceedings comply with the requirements of Article 226(6) of Directive 2006/112.