German Federal Fiscal Court: Identity of issuer of invoices and service provider or supplier

The German Federal Fiscal Court has clarified in its ruling dated February 14, 2019 (V R 47/16) that the identity of the issuer of invoices and the service provider or supplier as prerequisite for the deductibility of input VAT corresponds to the jurisdiction of the European Court of Justice according to which the disclosure of Address, Name and VAT-ID-Number of the business issuing the invoice shall provide an association between a specific economic transaction and the issuer of the invoice.