- In 2016, company B applied a reduced VAT rate to its services based on new Polish tax doctrine.
- The company mistakenly applied a lower VAT rate at the insistence of the tax authorities.
- The tax authorities now consider a lower tax rate to be appropriate.
- The company seeks to recover the overpaid but undue tax, but Polish law requires a prior correction of invoices for a refund.
- The CJEU ruled that a taxable person who wrongly applied an excessively high rate of VAT is entitled to claim reimbursement, and the tax authorities can only rely on unjust enrichment if the economic burden has been fully neutralized.
Source BTW jurisprudentie
See also
- C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied
- C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- EU Court of Justice Rules Transfer Pricing Payments Subject to VAT in Arcomet Case
- Inter-parliamentary Meeting on Digital Taxation: Reforming Corporate Taxation Rules, 18 October 2025
- Overcoming Barriers: Enhancing EU Single Market for Services Through Strategic Reforms
- Determining Fish’s Fitness for Consumption: Navigating Customs and Food Law Intersections