Return of VAT Credit Balance – Time Limit for Claiming Refund

• The case with reference ΣτΕ 66/2023 is about the return of VAT credit balance.
• The starting point for the statute of limitations for the claim for the refund of the wrongly paid amount is defined as the payment of that amount.

Source: taxheaven.gr

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.