- CJEU has ruled that European VAT regulations allow purchasers to apply for a refund of VAT paid to suppliers, even if the statute of limitations prevents them from claiming it from the suppliers.
- The principle of fiscal neutrality and the right of recipients to receive back VAT paid but not due can be invoked against tax authorities.
- Refunds may only be refused in cases of fraudulent or negligent conduct by those entitled to them.
- Tax authorities cannot refuse to refund VAT directly to purchasers based on time limitations or the risk of double refund.
Source: filipandcompany.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
