Lower Tax Court Münster, resolution of 27 June 2022, 15 K 232/20
According to the Lower Tax Court Münster, Union law does not preclude the supplying company – in the case of erroneously invoiced VAT – having a right to claim a refund from the tax authorities and the recipient of the supply will be referred to the civil courts to pursue a claim against the supplier. However, according to the “Reemtsma ruling” (and subsequent additional CJEU rulings) due to the principle of effectivity the recipient of the supply shall, as an exception, have a direct claim for a refund vis-à-vis the tax authorities if the refund is “made impossible or disproportionately difficult”. In German law, this entitlement can be claimed as part of the equitybased process (§§ 163, 227 AO).
Source KPMG
