Comments on ECJ C-640/23: Tax Office Should Refund VAT If Supplier Cannot

• If a buyer paid VAT that was not due and cannot recover it from the seller, they can apply for a refund directly from the tax office.
• The CJEU has ruled on this issue multiple times, confirming this process.
• This ruling applies to companies in Poland due to harmonized VAT regulations in the EU.
• A Romanian company was denied input tax deduction because it received an organized part of an enterprise as a contribution in kind, which is not subject to VAT.
• The company’s contractor was audited and found to have correctly paid VAT on the transfer of assets.
• The company appealed the decision, requesting reinstatement of the right to deduct VAT.
• The case was referred to the CJEU, which ruled that the company should have the right to deduct input tax since it cannot recover the VAT from the supplier.

Source: podatki.gazetaprawna.pl

See also

• ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

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• VATupdate.com – Your FREE source of information on ECJ VAT Cases

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