Recently, the CJEU ruled that it will be possible to recover unduly paid VAT ex officio.
VAT due in Hungary or Italy?
The case consisted in the fact that a Hungarian company used the services of another domestic company – BHA, consisting in the provision of services as part of the Hungarian pavilion construction project at the exhibition in Milan in 2015. BHA issued 9 invoices in connection with these services, which were paid by the company and the BHA transferred the invoiced VAT to the Hungarian tax authority. During the inspection, that authority found that, under Hungarian law, VAT was not due in Hungary but in Italy, because the supply concerned a property located in Italy. As a consequence, VAT was incorrectly invoiced.
Source MDDP
See also
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