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Case C-83/23, H GmbH (Direct right to a VAT refund): Judgment of the Court (Seventh Chamber) of 5 September 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – H GmbH v Finanzamt M (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 a double refund of the VAT – Risk of loss of tax revenue)
ECLI:EU:UNKNOWN:62023CA0083
62023CA0083
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Official Journal of the European Union
C series
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C/2024/6059
21.10.2024
(Case C-83/23,
H GmbH (Direct right to a VAT refund))
(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 a double refund of the VAT - Risk of loss of tax revenue)
(C/2024/6059)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: H GmbH
Defendant: Finanzamt M
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, read in the light of the principles of effectiveness and neutrality of value added tax (VAT),
must be interpreted as meaning that the recipient of a service may not request directly from the tax authority of the Member State in whose territory it is established, the refund of the VAT which it paid to the supplier of that service – which invoiced in error the national VAT of that Member State instead of the VAT legally due in another Member State and paid it to the tax authorities of the first Member State – where those tax authorities have already refunded the VAT to the supplier, which has gone into liquidation, of the service.
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ELI: http://data.europa.eu/eli/C/2024/6059/oj
ISSN 1977-091X (electronic edition)
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(*1) Language of the case: German.