46The non-compliance with formal requirements, which may be remedied, is not such as to call into question the proper functioning of the VAT system.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.
law://eu/cjeu/2017/c-81-17/para_46@2026-11-10Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.