Judgment_paragraph 28 · Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j (C-606/22)

28Nevertheless, it is apparent from the case-law that that consideration does not necessarily deprive the taxable person of a right to a refund, from the tax authorities of the Member State concerned, of all or part of the excess VAT which that person wrongly collected from end consumers and paid to those authorities. That is the case in particular where that taxable person suffered, as a result of the application of an incorrect VAT rate, a fall in the volume of his or her sales (see, to that effect, judgment of 10 April 2008, Marks & Spencer, C‑309/06, EU:C:2008:211, paragraph 42 and the case-law cited). In other words, it is not necessarily the corollary of the VAT being passed on in full to the final consumer that there is no financial loss or disadvantage, since, even in that situation, the trader may have suffered a loss as a result of a fall in the volume of his or her sales (judgment of 10 April 2008, Marks & Spencer, C‑309/06, EU:C:2008:211, paragraph 56).

Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j (C-606/22)

Key facts

History · 1 version

Connections