In order to protect invoice recipients whose input VAT deductions are denied, the ECJ developed the direct claim (Reemtsma claim) in 2007. However, in a recent case where an invoice incorrectly showed German VAT instead of Italian VAT, the ECJ raised significant hurdles for making such a claim: Firstly, the invoice recipient would have had to prioritise efforts to obtain an invoice with Italian VAT and the reimbursement of Italian VAT. Secondly, it is detrimental to the direct claim if the tax office has already refunded the German VAT to the issuer of the invoice. Is ‘first come, first served’ now the new principle?
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