On September 5, 2024, the Court of Justice of the European Union (CJEU) delivered a landmark ruling in the case of H GmbH (C-83/23). The case centered on whether a purchaser of goods or services can directly reclaim VAT from the tax authorities when a supplier has incorrectly invoiced VAT and subsequently declared bankruptcy. This ruling provides important clarification on existing case law regarding VAT refunds in the event of supplier insolvency and addresses the risk of double reimbursement.
Source VATconsult
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