The CJEU judgment in Case C-606/22 allowed for the adjustment of output tax if supplies or services were taxed at an excessive VAT rate and were documented only by fiscal receipts. The case involved a company that sold tickets for physical conditioning facilities and applied a 23% VAT rate, but later corrected its settlements to apply an 8% VAT rate. The tax authorities disagreed with the correction, arguing that the overpaid VAT should be paid to the state budget and not refunded to the company. The case was referred to the CJEU to determine the permissibility of this approach based on the VAT Directive and principles of neutrality, proportionality, and equal treatment.
Source Deloitte
See also
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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