ECJ indicated, similarly to the previous jurisprudence, that the recipient of services may request a refund of the unduly paid price (and therefore VAT) from the supplier under a civil action. If it turns out to be impossible or significantly difficult to recover the VAT paid to the supplier under this procedure, the principles of EU law (neutrality and effectiveness) require the tax authorities to reimburse such tax to the purchaser of the service.
Source Deloitte
See also
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