Unjust enrichment institution cannot be a pretext to withhold VAT – August 5, 2024

• Recent judgments from the Court of Justice of the European Union and the Supreme Administrative Court seem to undermine the tax authorities’ arguments for refusing to acknowledge VAT overpayments in consumer sales.
• The concept of “refaktura” or “refakturowanie” (re-invoicing) is not explicitly defined in VAT law, but it refers to the resale of services and must be properly accounted for in VAT.
• The judgment of the ECJ in case C-606/22 highlighted the need for member states to allow corrections of incorrectly paid taxes and criticized the tax authorities for not conducting proper economic analyses.
• The judgments of the Supreme Administrative Court in Poland on June 26, 2024, in cases I FSK 1225/18 and I FSK 925/18, favored taxpayers in disputes over VAT refunds for sports event tickets, criticizing the lack of economic analysis by the tax authorities.

Source: crido.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.

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