- Case C-606/22 discusses correcting VAT when taxpayer overpays
- Court of Justice clarifies role of unjust enrichment in VAT refunds
- Tax authority can refuse or limit refund if unjust enrichment occurs
- Expected to have minimal impact on Czech Republic’s practices
Source: dreport.cz
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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