Comments on ECJ C-453/22: European Court Clarifies Rules on VAT Refund From Tax Authority

On Sept. 7, the Court of Justice of the EU explained in its Michael Schütte v. Finanzamt Brilon decision how value-added tax that was paid, but not due, can be claimed back from the tax authorities. The CJEU decided that if certain conditions are met, a buyer can claim back incorrectly charged VAT directly from the tax authority.

Source Bloombergtax

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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