Comments on ECJ C-378/21: Request a refund of overcharged VAT if nothing goes wrong with the tax authorities

Has a VAT entrepreneur invoiced too much VAT to his customers? But isn’t there a danger that the tax authorities will miss out on tax revenue? Then the entrepreneur does not have to pay the overcharged amount.

Source Taxence

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

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