Comments on ECJ C-453/22: If I paid too much VAT to my contractor, I can claim a refund from the tax authorities. But the contractor can’t.

A German taxpayer purchased timber with a 19% VAT rate, but it was later discovered that a 7% rate should have been applied.
The taxpayer paid back the tax arrears and requested a refund of the overpaid tax from the suppliers, but they refused.
The taxpayer then turned to the tax authority for a refund with interest.
The court ruled that if the supplier cannot refund the overpaid tax, then the taxpayer can claim it directly from the tax authority.
However, suppliers cannot claim a tax refund as this would be an abuse of the principle of tax neutrality.