Comments on ECJ C-453/22: Taxpayer wins EU Court Case on ‘Impossible’ VAT Refunds

• The EU Court of Justice has issued a ruling in support of taxpayer rights, stating that purchasers have a direct right to reclaim unduly paid VAT from national tax authorities in certain situations where it is impossible to obtain reimbursement from suppliers.
• This ruling reinforces the principles of VAT neutrality and effectiveness and provides a safety net for taxpayers seeking VAT refunds.
• The ruling was made in response to a case involving a German farmer who was charged excess VAT by suppliers and could not obtain reimbursement due to legal limitations.
• The ruling has significant implications for businesses seeking VAT refunds and may allow them to make a direct claim against their country’s tax authority.

Source Niels Wenting

See also

• ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed

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