46In the light of all the foregoing considerations, the answer to the questions referred is that Article 203 of Directive 2006/112 must be interpreted as meaning that a contractual sale-and-lease back agreement, the conclusion of which was not followed by the issue of an invoice by the parties, may be regarded as an invoice, within the meaning of that provision, where that contractual agreement contains all the information necessary for the tax authorities of a Member State to be able to establish whether the substantive conditions for the right to deduct VAT are satisfied in the case, which is for the referring court to ascertain.
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