The CJEU has considered the Austrian case of P v Finanzamt Österreich in which a fair ground operator incorrectly charged customers 20% VAT rather than 13%.
It was decided that there was no need to account for the additional VAT where there was no risk of loss of tax revenue due to the recipients being final consumers with no right to deduct the VAT invoiced to them.
https://curia.europa.eu/juris/liste.jsf?language=en&num=C-378%2F21
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