FG Münster Decision: Direct Refund Claim for Overpaid VAT against Tax Authority Upheld

• FG Münster ruled on a case involving a direct refund claim against the tax authority for overpaid VAT to suppliers
• The court determined that a direct claim derived from EU law exists even if the supplier claims the right to correct the invoice has expired
• This type of claim is known as a “Reemtsma claim” and allows for a refund of overpaid VAT to suppliers

Source: datenbank.nwb.de

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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