Undue VAT : new preliminary ruling from the CJEU 9 September 2024 Business, CJEU, Refund, Undue VAT by Siouzanna Maignan In the judgment of 05/09/2024 (C 83/23), the CJEU introduces a new condition for the direct reimbursement by the tax authorities to the purchaser of goods of the VAT unduly charged and paid by the […] Read More