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
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – Judgment – Regulatory requirement alone insufficient for pro-rata VAT deduction for hospital equipment
- EU – Customs Reform: Small Parcel Fee for Low-Value Imports
- EU VAT Data Exchange: Integration Advances Amid Member State Disputes Over Control and Confidentiality
- CJEU AG: Post-Transfer Credit Management in Securitization Not VAT-Exempt in Finland
- VAT Treatment of Loyalty Points: Are Issued Points Considered Vouchers Under EU Law?
