- ECJ issued a ruling in Case No. C-83/23 regarding German VAT refund regulations
- Taxpayer involved in sale-and-leaseback transactions with boats
- German tax authority denied taxpayer’s deduction of input VAT
- Taxpayer requested VAT recalculation after supplier became insolvent
- ECJ agreed with German tax authority that taxpayer cannot directly seek VAT refund if supplier has already received it
- Decision confirms taxpayers cannot claim VAT refunds if supplier has been refunded, even if supplier is insolvent
Source: globalvatcompliance.com
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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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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