Asunto C-518/14: Sentencia del Tribunal de Justicia (Sala Cuarta) de 15 de septiembre de 2016 (petición de decisión prejudicial planteada por el Niedersächsisches Finanzgericht — Alemania) — Senatex GmbH/Finanzamt Hannover-Nord [«Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículo 167, artículo 178, letra a), artículo 179 y artículo 226, punto 3 — Deducción del impuesto soportado — Emisión de facturas sin número fiscal ni número de identificación a efectos del IVA — Normativa de un Estado miembro que impide la rectificación de una factura con efectos retroactivos»]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
14.11.2016 ES Diario Oficial de la Unión Europea C 419/6
Lengua de procedimiento: alemán
Niedersächsisches Finanzgericht
Demandante: Senatex GmbH
Demandada: Finanzamt Hannover-Nord
El artículo 167, el artículo 178, letra a), el artículo 179 y el artículo 226, punto 3, de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, deben interpretarse en el sentido de que se oponen a una normativa nacional, como la controvertida en el litigio principal, en virtud de la cual la rectificación de una factura para incluir un dato obligatorio, a saber, el número de identificación a efectos del IVA, no tiene efectos...
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