H GmbH (C-83/23)- No refund of VAT wrongly charged directly to purchaser. Risk of double VAT refund. Court of Justice

Lamensch, Marie

H GmbH (C-83/23)- No refund of VAT wrongly charged directly to purchaser. Risk of double VAT refund. Court of Justice

Lamensch, Marie

(2024) Highlights & Insights on European Taxation — Vol. 2024, n° 10 (2024) (2024)

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Authors

Lamensch, MarieUCLouvain
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Abstract

Commentary of the CJEU decision in case C-83/23 H GmbH

Affiliations

UCLouvainSSH/LouRIM - Louvain Research Institute in Management and Organizations

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Lamensch, M. (2024). H GmbH (C-83/23)- No refund of VAT wrongly charged directly to purchaser. Risk of double VAT refund. Court of Justice. Highlights & Insights on European Taxation, 2024(10 (2024)). https://hdl.handle.net/2078.5/261001 (Original work published 2024)