Court of Justice 11 July 1996, C-85/95 (John Reisdorf v Finanzamt Köln-West.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The invoice functions as the essential record of purchases and sales under the Community value added tax regime. A German court has posed some important preliminary questions concerning the definition of the VAT invoice and whether a taxable person, seeking to make a deduction, may be excused from producing it.