Comments on ECJ C-453/22: German tax authorities must reimburse excess VAT due to incorrect rate application

• The EU Court of Justice has ruled that a farmer and forester, Michael Schütte, has the right to a refund of wrongly charged VAT, with interest, from the tax authorities.
• Schütte bought wood from suppliers who charged the normal VAT rate, while he charged customers a reduced rate.
• The suppliers were found to have also applied the reduced rate, leading to a correction of Schütte’s VAT deduction by the German tax authorities.
• The suppliers refused to reimburse the excess VAT paid by Schütte and the tax authorities rejected his request for remission.
• The EU court ruled that Schütte has a direct right to a refund and that the tax authorities are liable for default interest if the wrongly levied VAT is not refunded within a reasonable period.

Source Taxlive

See also

• ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed

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