- The ECJ recently decided on the issue of VAT refunds, explaining the conditions under which buyers can claim undue VAT back directly from tax authorities.
- This can be possible if a seller refuses to correct invoices and pay back excess VAT, or if national legislation makes it impossible for suppliers to obtain a refund.
- The article presents the facts and conclusions of the case, as well as commenting on previous ECJ decisions and pending cases.
Source Grant Thornton
See also
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Transfer Pricing and VAT: Implications of Recent European Court of Justice Ruling
- ICS2 Implementation Delayed: Businesses Can Use ICSNI for ENS Declarations Until December 2025
- EU Advocate General: Hotels Must Split Services for VAT, Including Breakfast, Under German Law
- CJEU Decision Highlights VAT and Transfer Pricing Interplay in SC Arcomet Towercranes Case
- Understanding the Reemtsma Principle: EU VAT Reimbursements and Recent CJEU Rulings
