Principio de neutralidad y regularización de un IVA indebidamente facturado: STGUE de 3 de junio de 2026, T-198/25

Abstract

The present case concerns the analysis of the right to adjust incorrectly invoiced VAT relating to a tax period that has been closed following a tax audit. It examines the principles of tax neutrality and proportionality in relation to the procedural autonomy enjoyed by Member States when regulating the conditions applicable to a tax adjustment, subject to the limits imposed by the principles of proportionality and effectiveness.