Is the entrepreneur who charged the consumer too high VAT on the goods or service sold, have the right to recover the overpayment? The Court of Justice of the European Union will answer this question. It was asked last week by one of the panels of the Supreme Administrative Court. This court has repeatedly dealt with the problem of adjusting receipt sales. Most often it adjudicated to the sellers’ wishes, recognizing that they have the right to correct the excessive VAT. An
example is the judgments of the Supreme Administrative Court of 17 …
Source Gazeta Prawna
Latest Posts in "European Union"
- VAT Treatment of Loyalty Points: Are Issued Points Considered Vouchers Under EU Law?
- Will the ECJ Review the EuG’s Landmark Ruling on Input VAT Deduction Timing?
- EPPO Raids in Germany Over Suspected €1.6 Million Aluminium Customs Fraud from China
- Late Invoices for Intra-Community Acquisitions: VAT Deduction Allowed When Claimed Upon Receipt
- CJEU Rules Video Game Virtual Currency Not Exempt from VAT, Not a Multi-Purpose Voucher













