What limits do the structural principles of Union law set for procedural autonomy in the member states? In any case, the procedural modalities of the Member States for enforcing the VAT refund claim must not be less favorable than the national procedural law that applies to other types of tax.
Background
The right to a refund of excess VAT arises when the amount of input VAT exceeds the amount of VAT due for a period. Member States can carry over the surplus to the following period or refund it according to the conditions they set. The implementation of the right to reimbursement of the VAT surplus falls within the procedural autonomy of the Member States. According to established ECJ case law, procedural autonomy is limited by the principles of equivalence, effectiveness and protection of legitimate expectations under Union law (ECJ, judgment of May 12, 2011, C-107/10, Enel Maritsa Iztok 3, para. 29; judgment of 21.01.2010, C-472/08, Alstom Power Hydro, paragraph 17; judgment of 11.07.2002, C-62/00, Marks & Spencer, paragraph 44).
Source Deloitte
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