- The ECJ ruled that correcting VAT on receipts will be difficult to recover
- Entrepreneurs can adjust VAT declarations to recover overpaid tax
- Tax authorities can refuse refund, citing unjust enrichment
- EU Court of Justice ruling is binding in all 27 EU member states
- Tax authorities demanded higher VAT rates from entrepreneurs, then later admitted lower rates were correct
- Entrepreneurs filed for tax refunds, but tax authorities refused, arguing overpayment should be returned to consumers
- Inconsistent rulings by administrative courts led to referral to EU Court of Justice
- EU Advocate General stated entrepreneurs can correct declarations and seek refund of overpayment
- TSUE agreed that correcting sales receipts is possible, but regulation is up to individual countries
- Preventing correction of VAT owed in such situations would be unjust
Source: podatki.gazetaprawna.pl
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.
