Comments on ECJ C-606/22: Overpaid output tax on retail sales – right to refund – taxpayer win

The dispute involves a Polish taxpayer, referred to as B, who incorrectly accounted for VAT at 23% instead of 8%. The tax authority refused the taxpayer’s claim for a refund, stating that the law only allows adjustments if the transaction is evidenced by a VAT invoice. The Court found that the tax authority’s practice precluding a VAT adjustment based on cash register receipts violates the principle of effectiveness. It also stated that the restriction on refunds based on how the initial supply was recorded breaches equal treatment.

Source KPMG

See also

• C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied

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