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- Title
Voraussetzungen für einen unionsrechtlichen Anspruch unmittelbar gegen die Finanzbehörde im Billigkeitswege auf Erstattung von an Vorlieferanten zu viel gezahlter Mehrwertsteuer einschließlich Zinsen (sog. Reemtsma-Anspruch).
- Authors
Nieskens, Hans
- Abstract
The article deals with the requirements for a claim under Union law for reimbursement of overpaid value-added tax on an equitable basis. The ECJ has ruled that a national regulation that denies the purchaser the right to reimbursement of wrongfully invoiced input tax is disproportionate. In the present case, it concerns the statute of limitations for the plaintiff's claims against upstream suppliers for invoice correction and reimbursement of the difference amount. The Münster Finance Court ruled in a judgment that a commercial timber merchant has no entitlement to a refund of overpaid sales tax. The court determined that the plaintiff's claims have expired and that negligence must not be present for a direct claim.
- Subjects
LIMITATION of actions; LEGAL judgments; REIMBURSEMENT; INVOICES; MERCHANTS; COLLECTIVE labor agreements
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 11, p424
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-731105