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Comments on ECJ C-378/21: Refund for too much invoiced VAT when the incorrect rate is applied

The Court of Justice of the EU rules that P GmbH does not have to pay the wrongly invoiced part of the VAT. This is because P GmbH has provided services and stated an incorrect VAT rate on the invoice relating to those services.

Source Taxlive

See also C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions

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