El derecho a la devolución del IVA indebidamente facturado a la luz de los principios de neutralidad y efectividad: la STJUE de 7 de septiembre de 2023, C-453/22

Abstract

The judgment of the CJEU strengthens the right to a refund of unduly charged VAT, establishing that in cases where the taxpayer who has suffered such damage cannot obtain civil restitution from the taxable persons who made the charge, the national tax administration should grant the refund of undue tax revenue and the payment of interest for late payment, provided that there is no evidence of an abusive tax practice.