Judgment_paragraph 40 · PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-691/17)

40In that context, the Court has accepted that a system in which, first, the supplier of services which has paid the VAT to the tax authorities in error may seek to be reimbursed and, secondly, the recipient of those services may bring a civil law action against that supplier for recovery of the sums paid but not due observes the principles of neutrality and effectiveness. Such a system enables that recipient, which bore the tax invoiced in error, to obtain reimbursement of the sums unduly paid (judgments of 15 March 2007, Reemtsma Cigarettenfabriken, C‑35/05, EU:C:2007:167, paragraphs 38 and 39, and of 26 April 2017, Farkas, C‑564/15, EU:C:2017:302, paragraph 51).