- 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.
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