Refund of Overpaid VAT in the Case of an Overpaid VAT Rate on a Receipt – Polish Case before the CJEU

The advocate general of the CJEU is on the side of entrepreneurs, pointing to the need to enable the refund of overpaid VAT to sellers who have applied an excessive VAT rate when selling to consumers.

• What is the case about?
• Why should the CJEU side with entrepreneurs?
• This is not unjust enrichment for entrepreneurs
• This could be unjust enrichment for you
• Previous case law of the CJEU
• What is the case about?
• Why should the CJEU side with entrepreneurs?
• This is not unjust enrichment for entrepreneurs
• This could be unjust enrichment for you
• Previous case law of the CJEU

Source: MDDP

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