In its letter of 12 April 2022, the Federal Ministry of Finance commented, for the first time, on the ECJ judgment of 15 March 2007, the so-called direct claim (“Reemtsma claim”). Here, under certain conditions, recipients are granted a refund claim against the tax office, similar to input VAT deduction. However, the Federal Ministry of Finance has significantly restricted this claim. Union law is likely to oppose this narrow understanding of the Reemtsma claim.
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