- 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.
- C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – AG Opinion – VAT due can be adjusted if excessive VAT Rates are applied
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