- 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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