Comments on ECJ C-83/23: ECJ Rules Against German Taxpayers’ Direct VAT Refunds in Supplier Insolvency Case

• 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

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See also

• C-83/23 (H GmbH) – Judgment – No Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings

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• 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.