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
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases