Court of Justice 27 May 1997, C-141/96 (Finanzamt Osnabrück-Land v Bernhard Langhorst.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The Bundesfinanzhof (Federal Finance Court) brings before the Court for the first time the practice of self-billing, in which the buyer of goods or the recipient of services himself draws up the invoice for the economic transaction for which he is to pay.