Comments on ECJ C-397/21: Direct claim in VAT and interest on arrears

The CJEU has ruled on the question of interest on arrears in the case of a so-called direct claim in the area of value added tax (“Reemtsma”).

The case
The company in respect of which Humda is the legal successor commissioned BHA to provide services in connection with the project to construct Hungary’s pavilion at the World Expo held in 2015 in Milan (Italy).

Source KPMG

See also

• ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation

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