Comments on ECJ C-674/22: Accounting errors or changes in the calculation of VAT for overheads and VAT and interest refunds

1. The case involved a municipality, Dinkelland, seeking a VAT refund due to accounting errors and changes in VAT calculation rules.
2. The tax authority refunded the VAT but declined to pay interest on the refunded amount.
3. The District Court of Gelderland referred the matter to the CJEU to determine if the taxable person should receive interest on a VAT refund partially due to accounting errors and changes in rules.
4. The CJEU ruled that EU law doesn’t mandate interest payment if the refund results from the taxable person’s failure to fully deduct input VAT and changes in deductible VAT rules under their responsibility.

Source MDDP

See also

• C-674/22 (Gemeente Dinkelland) – Judgment – No Interest on VAT Refund for Errors & Retroactive Changes

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