The CJEU ruled that the provisions of the VAT Directive allow for the correction of output tax if supplies or services have been taxed at an excessive VAT rate and documented only by fiscal receipts. Until now, the tax authorities have made the possibility of such an adjustment conditional on reimbursing the consumer for the difference in price corresponding to the overstated VAT, which in the case of sales recorded only with the use of cash registers in practice made it impossible to recover the overpaid tax.
Source Deloitte
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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