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
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