On Sept. 7, the Court of Justice of the EU explained in its Michael Schütte v. Finanzamt Brilon decision how value-added tax that was paid, but not due, can be claimed back from the tax authorities. The CJEU decided that if certain conditions are met, a buyer can claim back incorrectly charged VAT directly from the tax authority.
Source Bloombergtax
See also
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- CJEU Clarifies VAT Rules for App Stores: Platforms Deemed Suppliers in Digital Sales
- Reforming VAT Rules to Ensure Fair Competition for UK Small Businesses and Tackle Online Fraud
- Comments on ECJ C-232/24 (Kosmiro): Where does credit end and debt collection begin?
- ViDA Public Debate: Summary of Implementation Dialogue with Commissioner Hoekstra (European Commission Website)
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
