Comments on ECJ C-606/22: Correcting Erroneous VAT Rate

• 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

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