- The financial administration cannot deny the refund of excess VAT charged solely because the taxpayer did not document the transactions with an invoice
- Exception is made if the administration can prove unjust enrichment of the taxpayer due to the wrongly collected tax
- The case involved a Polish economic operator who applied a higher VAT rate to services rendered, seeking a refund through corrected VAT declarations
- The financial administration denied the refund based on the lack of invoice modification, as required by Polish law
- The EU Court of Justice found the denial of refund to be in violation of effectiveness and equal treatment principles, as it could reduce the profit margin of the taxpayer compared to competitors.
Source: eutekne.info
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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