- ECJ ruled against the Reemtsma claim in a recent case involving incorrect VAT charges
- Plaintiff purchased motorboats from a German GmbH and paid German VAT
- Tax office denied input VAT deduction as the boats were in Italy at the time of sale
- Insolvency administrator corrected invoices but did not return German VAT to plaintiff
- Plaintiff demanded refund directly from tax office citing Reemtsma claim
- ECJ rejected claim, stating it only applies if tax authorities have not refunded VAT to issuer of invoice
- Tax authorities not required to consider if VAT refunded to insolvency administrator was absorbed into estate
- Recipients must exhaust all other options before using Reemtsma claim, such as filing a civil lawsuit against insolvency administrator
Source: fiscal-requirements.com
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.
