- ECJ issued a ruling on German VAT refund rules for Case No. C-83/23
- Taxpayer involved in sale-and-leaseback transactions with boats
- Taxpayer deducted input tax on boats purchased from Italy, treated as intra-community supplies
- German tax authority denied deduction, taxpayer sought VAT recalculation after supplier’s insolvency
- ECJ agreed with tax authority, ruled that service recipient can’t directly request VAT refund if supplier already received refund
Source: news.bloombergtax.com
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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