The Supreme Administrative Court referred a question for a preliminary ruling regarding the correction of sales documented with a fiscal receipt.
The Supreme Administrative Court asked the CJEU about the admissibility of adjusting the tax base and output tax with the price unchanged as a result of this adjustment, if the sale of goods and services to consumers with an overstated VAT rate is confirmed by fiscal receipts. The answer to this question may open the way for taxpayers to recover overpaid tax in the event of an overstated VAT rate on the receipt.
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