On 8 December 2022, the Court of Justice of the European Union (CJEU) issued its judgment concerning the liability of a taxpayer to pay VAT that was incorrectly invoiced to final consumers. The case involved an Austrian taxpayer operating an indoor playground that issued invoices to its customers including a 20% VAT rate. The taxpayer later realized that the correct VAT should have been 13% and sought to make an adjustment to its VAT returns and be credited for the difference. However, this …