- The national judge cannot maintain the effects of an internal provision declared incompatible with the VAT directive based on the alleged impossibility of refunding the improperly collected tax to customers.
- This ruling was made by the Court of Justice in case C-355/22 on October 5, 2023.
- The ruling pertains to the possibility of maintaining the effects of a provision declared incompatible with EU law.
Source: ipsoa.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
