In this case, the CJEU has ruled that the principle of effectiveness also required the tax authorities to accept Mr Schütte’s claim where his suppliers had a valid limitation defence to a contractual claim; Mr Schütte therefore had a valid claim against the German tax authorities. In the UK, Revenue and Customs Brief 4(2022) states that, following Brexit, any action to recover VAT overpaid by a customer to a supplier is a commercial matter between the two parties, and there can be no direct claim against HMRC for overpaid VAT.
Source: taxscape.deloitte.com
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