ECJ case C‑378/21 published

The ECJ case C‑378/21 was published, which results interesting for the retail sector.

The ECJ stated that in case incorrect VAT rates were applied to final consumers, the seller is not liable for the part of the VAT invoiced incorrectly if there is no risk of loss of tax revenue on the ground

that the recipients of that service are exclusively final consumers who do not have a right to deduct input VAT.

So, it opens to regularising those cases of excess VAT applied to final customers. Even in those cases where the incorrect VAT rate applied was included on the sales ticket.

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