An entrepreneur may apply for a refund of overpaid VAT if he used too high a tax rate in consumer sales, even if the sale was documented with receipts and not invoices – the Court of Justice of the EU ruled on Thursday in the case of a Polish company C-606/22. According to the judgment, the tax authority may raise the charge of “unjust enrichment” against this entrepreneur, but only after conducting an economic analysis.
Source Prawo
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