- The ECJ ruled that suppliers are not liable for excess VAT invoiced to final consumers if there is no risk of tax revenue loss.
- Only non-taxable persons (final consumers) qualify as “final consumers” under Article 203; taxable persons who cannot deduct VAT are excluded.
- VAT liability must be assessed invoice-by-invoice, but estimates based on reliable data are allowed in mass transactions.
- Taxpayers must be able to contest estimates and correct overpaid VAT.
- The ruling clarifies the distinction between taxable and non-taxable customers and provides guidance for handling excessive VAT in mass invoicing cases.
Source: ggi.com
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"
- Playing Music Without Required License Is a Taxable Service, Says Advocate General
- PEM Zone: Implementation Status and Legal Fragmentation of Revised Origin Rules from January 2026
- Innovative Customs Education Workshop Spurs Collaboration; Final Chance for Universities to Apply for EU Recognition
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
