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Comments on ECJ C-378/21 (AG Opinion): Double VAT recovery does not have to be an unjust enrichment

Is it possible to recover overpaid VAT twice and not be exposed to the accusation of unjust enrichment? There are disputes between entrepreneurs and the tax authorities. It is possible that the judgment of the Court of Justice of the European Union will soon become a breakthrough in this case. It seems that the CJEU will agree with the taxpayers.

Source prawo.pl

See also ECJ C-378/21 (P GmbH) – AG Opinion – Obligation to permit a correction of an invoice exists where the issuer of the invoice had acted in good faith


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