Brussels, 21/06/2016 (Agence Europe) - Member states cannot oblige businesses to draw up cross-border invoices solely in a specific language, as is the case in the Flemish Region of Belgium, in the framework of its regional legislation, the Court of Justice of the EU found in a judgement returned on Tuesday 21 June.
In this case (C-15/15), the Court of Justice took account of the conclusions of the Advocate General (see EUROPE 11537). It also took the view that the Flemish requirement for businesses established in Flanders to use the Dutch language to draw up all acts and documents prescribed by law goes beyond what is necessary and is not proportionate. The decree effectively renders all invoices drafted in any other language null and void.
According to the judges, this requirement is an unjustified restriction on the free movement of goods within the EU and increases the risk of challenges to and non-payment of invoices. Member states should allow cross-border invoices to be drawn up in a language understood by the parties concerned, they concluded. (Original version in French by Jan Kordys)