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
Latest Posts in "European Union"
- Briefing Document & Podcast: What is the EN 16931 E-Invoicing Standard?
- ICS2 Implementation for Northern Ireland: Transition Details and Support for Carriers by HMRC
- EU Court Upholds VAT Exemption for Exported Goods Despite Initial Intra-EU Delivery Intentions
- Consultation on European CBAM rules
- From Accounting Entry to Taxable Event: The Acromet Case and VAT-TP Implications