- FG Münster ruled on a case involving a direct refund claim against the tax authority for overpaid VAT to suppliers
- The court determined that a direct claim derived from EU law exists even if the supplier claims the right to correct the invoice has expired
- This type of claim is known as a “Reemtsma claim” and allows for a refund of overpaid VAT to suppliers
Source: datenbank.nwb.de
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.
