Comments on ECJ C-355/22: Overarching legal principles

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

• C-355/22 (Osteopathie Van Hauwermeiren) – Judgment – A national court cannot use a national provision to maintain certain effects of a provision of national law that it has deemed incompatible with the Directive

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