Court of Justice 13 April 2000, C-454/98 (Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In this preliminary reference the Court is asked to consider the circumstances in which the Sixth VAT Directive obliges or permits Member States to provide for the remission of liability incurred in respect of VAT wrongly mentioned on invoices regarding transactions that have never taken place.