Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law

The CJEU ruled that it is not against EU law to have a time limit for submitting a claim for VAT reimbursement in cases of non-payment. However, the time limit should start from when the taxpayer could reasonably claim the reduction. If national laws do not align with this, there may be a conflict with EU law, especially if tax authorities impose conditions for reducing the taxable amount due to non-payment, and the taxpayer cannot meet those conditions without it being their fault.

Source Taxlive

See also

• C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment

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