According to Article 55 of the DL 69/2013, VAT paid on goods and services provided by non-EU travel agencies to travelers is not refundable. The provision includes a transitional regime for refunds already granted before the law’s enforcement, with no requirement for repayment of previously recovered amounts. The Court of Cassation ruled that the provision applies even to refunds issued before its enactment, preventing unjustified waiver of VAT collection and avoiding discrimination based on the chance recovery of the tax.
Source: eutekne.info
