The CJEU ruled that taxable persons not established in the territory of the country cannot obtain a VAT refund if the request is not justified in the administrative phase
On September 9, 2021 (C-294-20) the Court of Justice of the European Union (CJEU) ruled that the Tax Authorities may reject the VAT refund of a taxable person not established in the territory of the country if the taxable person does not submit the documents justifying the request during the administrative proceeding, even if they are subsequently provided during the economic-administrative claim or court appeal proceedings.
Source DLA Piper
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