Where EU law rights are fiscally inconvenient, Member States may sometimes try to delay their implementation. In particular, they might attempt to refuse refunds of unduly charged VAT, to their own enrichment and the detriment of businesses. Gladly, the Court shows little mercy with such attempts. This is not generous, but plainly necessary: Had it been otherwise, Member States might impose taxes in breach of EU law, knowing full well that they can get away with it for a few years before being challenged.
Source Fabian Barth
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- CJEU Rules on Overstated VAT and Correction Rights for Simplified B2C Invoices in C-794/23
- General Court Expands Triangular VAT Simplification, Rejects German Tax Authority’s Restrictive Interpretation
- CBAM Import Requirements and Permit Procedures Effective from January 1, 2026
- Comments on GC T-646/24: Simplification measure for triangular transactions applicable to fourth link in the chain
- Comments on T-643/24: Playing Music Without Required License Is a Taxable Service
