Has a VAT entrepreneur invoiced too much VAT to his customers? But isn’t there a danger that the tax authorities will miss out on tax revenue? Then the entrepreneur does not have to pay the overcharged amount.
Source Taxence
See also C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- EU Reaches Agreement on 2028 Customs Reform
- VAT and Transfer Pricing: ECJ’s Arcomet Decision Clarifies Intra-Group Service Remuneration and VAT.
- VAT on Transfer Pricing Adjustments: Importance of Detailed Documentation in Court Rulings
- E-Invoicing in the EU: Tax Authorities’ Data Use and Its Impact on Businesses
- Are Pre-Filled VAT Returns Truly Beneficial for Businesses Navigating Complex Tax Regimes?