The Court of Justice has clearly ruled in favor of the taxpayer on these questions.
The case has a far-reaching impact on existing VAT arrangements in several Member States, including Belgium.
In certain cases (B2C customers not entitled to deduct), the tax authorities will have to refund incorrectly invoiced VAT – without additional conditions or formalities.
Source VATconsult
See also C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
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