Comments on ECJ C-746/22: Refund of VAT for non-established entities: when is filing admissible?

• The EU Court of Justice clarified that tax authorities can archive a VAT refund procedure if the taxpayer does not provide requested additional information
• The decision to archive the procedure must be considered a refusal of the refund request and can be appealed
• Case law reference: C-746/22 dated May 16, 2024

Source: ipsoa.it

See also

• C-746/22 (Slovenske Energeticke Strojarne) – Judgment – A one-month period for providing additional information is not considered a limitation period

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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.