62023CJ0083_SUM
Case C‑83/23
H GmbH
v
Finanzamt M
(Request for a preliminary ruling from the Bundesfinanzhof)
Judgment of the Court (Seventh Chamber) of 5 September 2024
(Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of double refund of the VAT – Risk of loss of tax revenue)
Harmonisation of fiscal legislation – Common system of value added tax – Adjustment of the unduly invoiced tax – Principles of fiscal neutrality and effectiveness – Right to reimbursement of VAT unduly paid – Reimbursement to a supplier which has subsequently gone into liquidation – Request by the purchaser to the tax authority to refund directly to that purchaser the VAT unduly paid – Not permissible
(Council Directive 2006/112, as amended by Directive 2010/45)
(see paragraph 47, operative part)
See the text of the decision.