ECJ VAT ERRORS OPINION GERMANY ITALY
June 1st, 2006
STORIES BY KEITH NUTHALL
EUROPEAN Union (EU) member states must ensure that foreign EU companies that wrongly pay them VAT, are able to reclaim that money after the mistake has been discovered, a European Court of Justice advocate general has said. Eleanor Sharpston has concluded that under EU VAT legislation, a local company wrongly invoicing for VAT (and then handing it over to their local government), should try and recover the money under national tax rules. Its foreign business partner should then sue for the wrongly paid VAT. But, importantly, if this ...
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