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Comments on ECJ C-606/22: Also entitled to a VAT refund according to AG in the event of an incorrect rate on consumer services

  • Poland has violated EU law by refusing to grant B a VAT refund, according to Advocate General Kokott.
  • The Polish Tax Authorities had initially applied a 23% VAT rate to B’s services provided in 2012-2014, but later revised it to 8% in 2016. B requested a refund of the excess VAT paid, but the tax authorities refused, stating that the taxable amount could only be revised with a VAT invoice.
  • However, Kokott argues that it is against EU law to refuse to revise VAT due when no invoice has been issued.
  • In cases of uninvoiced sales transactions, there are no legal regulations for revising the taxable amount and tax due.
  • Kokott concludes that Poland’s actions are in violation of EU law and that taxpayers are not unjustly enriched in cases of agreed fixed payments with end consumers.

Source Taxlive

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