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.

Source Pawel Mikula

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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