The Muenster Tax Court submitted to the European Court of Justice (ECJ) a request for a preliminary ruling and asked whether the taxpayer (plaintiff) has a direct claim towards the tax authorities for VAT erroneously charged to him at a higher rate than the applicable statutory rate, even if there is still the possibility that the supplier himself might apply for a partial refund at his competent tax office following the subsequent issuance of corrected invoices.
Tax Court of Muenster, decision (order for preliminary ruling) of 27 June 2022 (case ref. 15 K 2327/20 AO); newsletter July 2022.
Source: PwC DE
Latest Posts in "European Union"
- EU Publishes VAT Digital Age Implementation Strategy for Businesses and Member States
- Greek Customs Officer Arrested in €3mn China-Linked VAT Fraud Investigation by EU Prosecutor
- EU Parliament Mandates EPR Schemes for Textiles, Impacting Producers and Online Sales
- EU Deforestation Regulation Faces Another Delay Amid Technical and Political Challenges
- New Members Appointed to VAT Expert Group by Taxation and Customs Union
