Input tax deduction - also for invoices without taxnumber and VAT ID

Following an external audit, the tax authority rejected the input tax deduction for commission statements for the commercial agents. The company then complemented the invoices by adding the tax and VAT numbers. A correction is permissible and has the effect that the right of deduction is not restricted and cannot be refused. A sanction with the effect that the input tax deduction will only be due in the year of correction does not comply with EU law (Directive 2006/112). [ECJ 15.09.2016, C-518/14 vom 15.09.2016 - Senatex]