Comments on ECJ C-453/22: How to receive a refund of VAT wrongly charged?

• The ECJ recently decided on the issue of VAT refunds, explaining the conditions under which buyers can claim undue VAT back directly from tax authorities.
• This can be possible if a seller refuses to correct invoices and pay back excess VAT, or if national legislation makes it impossible for suppliers to obtain a refund.
• The article presents the facts and conclusions of the case, as well as commenting on previous ECJ decisions and pending cases.

Source Grant Thornton

See also

• ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed

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