The Muenster Tax Court submitted to the European Court of Justice (ECJ) a request for a preliminary ruling and asked whether the taxpayer (plaintiff) has a direct claim towards the tax authorities for VAT erroneously charged to him at a higher rate than the applicable statutory rate, even if there is still the possibility that the supplier himself might apply for a partial refund at his competent tax office following the subsequent issuance of corrected invoices.
Tax Court of Muenster, decision (order for preliminary ruling) of 27 June 2022 (case ref. 15 K 2327/20 AO); newsletter July 2022.
Source: PwC DE
Latest Posts in "European Union"
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- EU Court of Justice Rules Transfer Pricing Payments Subject to VAT in Arcomet Case
- Inter-parliamentary Meeting on Digital Taxation: Reforming Corporate Taxation Rules, 18 October 2025
- Overcoming Barriers: Enhancing EU Single Market for Services Through Strategic Reforms
- Determining Fish’s Fitness for Consumption: Navigating Customs and Food Law Intersections
