- Article 23(2)(1) of Directive 2008/9/EC prohibits national legislation that prevents a taxable person from providing additional information requested by the tax authority of the first instance at the complaint stage of the VAT refund procedure, even if the information was not provided within the one-month period specified in Article 20 of the Directive.
- Article 23 of Directive 2008/9/EC does not prevent national legislation that discontinues the VAT refund procedure if the taxable person fails to provide additional information within the specified time limit. However, the discontinuation decision must be considered as a decision refusing the refund application and can be appealed in accordance with the requirements stated in Article 23(2)(1) of the Directive.
- The interpretation of these provisions is guided by the principles of VAT neutrality and effectiveness, ensuring a fair and efficient VAT refund process within the European Union.
Source KPMG
See also
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
