- 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
Click on the logo to visit the website
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.
Latest Posts in "European Union"
- Agenda of the ECJ/General Court VAT cases – 3 Judgments, 2 AG Opinions, 1 Hearing till November 27, 2025
- ECJ VAT C-544/25 (Nekilnojamojo turto valdymas) – Questions – VAT penalties and interest challenged as disproportionate and duplicative under EU law principles
- ECJ VAT C-496/25 (Lin III) – Questions – EU law may override national limits in VAT fraud prosecutions
- Comments on ECJ C-234/24: VAT Refund on Tooling Not Automatically Excluded for Cross-Border Equipment Sales
- Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT
