Clarifying VAT Correction Rules: Case C-606/22 and Unjust Enrichment Impact on Tax Refunds

• Case C-606/22 discusses correcting VAT when taxpayer overpays
• Court of Justice clarifies role of unjust enrichment in VAT refunds
• Tax authority can refuse or limit refund if unjust enrichment occurs
• Expected to have minimal impact on Czech Republic’s practices

Source: dreport.cz

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.