The CJEU ruled that Poland breached EU law by refusing a VAT refund due to the use of tax receipts instead of invoices. Despite the high VAT rate, B can claim reimbursement. The Polish tax authorities initially applied a 23% VAT rate, but later determined it should be 8%. B applied for a refund, but the authorities refused, stating that the taxable amount can only be adjusted with a VAT invoice. The CJEU also stated that Poland can only rely on unjust enrichment if it’s proven that the economic burden on B has been completely neutralized.
Source Taxlive
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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