Comments on C-397/21: Erroneously charged VAT is not deductible and must be credited. But what if the supplier has vanished?

In the Humda judgment (case C 397/21), the Court ruled once again that if the customer can no longer reclaim (erroneously charged) VAT from his supplier, the tax authorities are obliged to refund these VAT amounts within a reasonable period of time.

Source VATconsult

See also

• ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation

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