Wrongly paid VAT deductible?

In principle, VAT that is incorrectly charged is not deductible for the buyer. The question is whether this is contrary to the European principle of neutrality, since the VAT was passed on to the State by the seller or service provider and the State would therefore not actually suffer any disadvantage if the buyer were to recover the VAT. That issue has recently been raised before an appeal court in Antwerp.

Source: lexalert.be (Dutch)

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