- In construction services subject to reverse charge, if VAT is wrongly invoiced and paid by the recipient, there is generally no right to input tax deduction.
- According to the ECJ, the recipient has a direct refund claim against the tax authorities if correction and repayment by the supplier are impossible or excessively difficult (e.g., due to insolvency) and the VAT was actually paid to the tax office.
- Reference: BFG decision from 16.02.2026, RV/7100961/2023.
Source: leitnerleitner.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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