ECJ rules Poland must refund VAT overcharged despite lack of proper invoices

• Poland acted against EU law by refusing a VAT refund due to incorrect tax rates on consumer services
• Despite applying a higher VAT rate, B can request a refund
• The Polish Tax Authority initially applied a 23% VAT rate, later changed to 8%
• The Tax Authority refused a refund as no VAT invoices were issued, only fiscal receipts
• The EU Court ruled that Poland’s refusal was against EU law
• Poland can only claim unjust enrichment if B’s economic burden is fully neutralized

Source: taxlive.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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