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Comments on ECJ C-378/21: ECJ Finds Taxpayer Not Liable for Incorrectly Invoiced VAT to Final Consumers

On 8 December 2022, the Court of Justice of the European Union (CJEU) issued its judgment concerning the liability of a taxpayer to pay VAT that was incorrectly invoiced to final consumers.

Source Orbitax

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

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