Czech Republic Possibility to request partial refund of undisputed amount of input VAT during tax audit 23 April 202041 views1 min read Source: leitnerleitner.com VAT refund to non-EU citizens on export of goods related to goods considered as commercial goods, tax securing orders ECJ C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner