1 Background
If a recipient of the service has paid too much VAT to the supplier on the basis of an invoice pursuant to § 14c UStG, the recipient of the service must in principle endeavour to reclaim this amount from the supplier under civil law.
2 Facts of the case
The plaintiff operates a commercial timber trade. He bought wood at the standard tax rate (19%) and resold it at the reduced tax rate (7%). The suppliers paid the sales tax in the amount of 19% to the tax authorities.
3 Decision of the ECJ
In its judgment of 07.09.2023 (Case Schütte – C-453/22), the ECJ first states that the Reemtsma claim also exists if the civil recourse claim is time-barred. Moreover, in the opinion of the ECJ, the statute of limitations is one reason why it is excessively difficult to enforce the claim.
4 Praxisfolgen
The Reemtsma claim therefore also applies in the event of a statute of limitations under civil law. This is consistent. The recipient of the supply thus receives further protection if his input tax deduction has failed.
Source: Dr Thomas Streit
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