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Comments on ECJ C-378/21 (AG Opinion): Under certain circumstances right to a refund of excess VAT charged to private individuals

Advocate General Kokott concludes that P GmbH is not liable for VAT if its customers are not entitled to deduct input tax. Insofar as there are VAT taxpayers among the visitors to the playground, a tax debt does arise.

P GmbH operates an indoor playground. Although the entrance fees for the indoor playground are subject to the reduced VAT rate of 13%, P GmbH applies the normal VAT rate of 20%. P GmbH requests a refund of the excess VAT paid. According to the Austrian tax authorities, however, there is no right to a refund. The Austrian court is asking questions for a preliminary ruling in this case.

See also ECJ C-378/21 (P GmbH) – AG Opinion – Obligation to permit a correction of an invoice exists where the issuer of the invoice had acted in good faith



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