Clarifying VAT Regularization for Erroneously Charged Tax: EU and State Council Jurisprudence

The article 283 section 3 of the general tax code states that anyone who includes VAT on an invoice is liable for the tax simply because it is invoiced
If VAT is incorrectly charged, it is generally still owed by the issuer of the invoice
However, this incorrectly charged tax can be regularized under certain conditions
This publication outlines the conditions and methods for regularization based on rulings from the European Court of Justice and the Council of State
It specifically addresses regularization when the tax deduction has been challenged by the administration

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.