European Court of Justice Explains Rules on VAT Refunds

The Court of Justice of the European Union (CJEU) decided in the case Wilo Salmson France (C-80/20) that EU law precludes the rejection of a value-added tax (VAT) refund in a certain period merely because this VAT became due in an earlier refund period while a VAT invoice was issued in the later period.

The Court also decided in the CHEP Equipment Pooling case (C-396/20) that the Hungarian tax authorities are not allowed to reject a VAT refund in a case of discrepancies in the request without asking for further information before rejection.

Source Bloombergtax (Aiki Kuldkepp)

See also

• ECJ C-80/20 (Wilo Salmson France) – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested
• ECJ C-396/20 (CHEP Equipment Pooling) – Hungary can not reject Refund of VAT if it has not asked further info before rejection