Judgment of the Court (Eighth Chamber) of 7 September 2023.#Michael Schütte v Finanzamt Brilon.#Request for a preliminary ruling from the Finanzgericht Münster.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Principle of VAT neutrality – Principle of effectiveness – VAT rate set too high on a purchase invoice – Reimbursement of the overpaid tax – Direct action against the tax authorities – Effect of the risk of a double reimbursement of the same VAT.#Case C-453/22.