In a judgment of 8 December 2022 in case C-378/21, the Seventh Chamber of the Court of Justice of the European Union examined a request for a preliminary ruling from the Tax Court of Austria regarding the tax liability for VAT wrongly charged to consumers. The goal can mean clearer guidance in the event of misconceptions regarding the tax rate.
Source VAT Partner Sweden AB
See also C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
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