- Polish taxpayer has the right to a refund of overpaid VAT as long as it does not lead to unjust enrichment
- On April 10, 2024, the Court of Justice of the European Union issued a ruling in a case involving a Polish taxpayer
- The taxpayer was involved in the sale of recreational services and wanted to correct VAT declarations to claim back overpaid tax
- The tax authorities initially denied the request for a refund, stating that the sales documents needed to be corrected first
- However, the Administrative Court ruled that the lack of VAT invoices does not prevent the correction of sales documented by receipts
- The Court of Justice of the European Union criticized the Polish tax authorities for not allowing corrections in cases where no invoices are issued
- The principle of tax neutrality and equal treatment were emphasized in the ruling
- Taxpayers have the right to correct VAT declarations if an incorrect tax rate was applied, but the tax authorities can raise the issue of unjust enrichment
- The ruling does not eliminate the possibility of taxpayers reclaiming overpaid tax, but the assessment of unjust enrichment can be challenging
- The opinion of the Supreme Administrative Court on this matter is awaited.
Source: mddp.pl
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.
