Correction of mistakes and omissions under ECJ case law

This article focuses on the correction of mistakes and omissions, in particular unlawfully charged VAT, and examines the methods and conditions under which VAT invoices can be corrected under both the Sixth Directive and the case law of the European Court of Justice (ECJ). As regards the latter, the author concludes that the ECJ may have developed a doctrine which may also be relevant for other mistakes and omissions in the area of VAT.