Comments on ECJ C-746/22: Conditions for VAT refund to non-established taxable person in EU Member State

• SES, a company based in another EU member state, requested a VAT refund in Hungary but the tax authority ended the procedure due to lack of information
• The referring court asked the ECJ for a preliminary ruling on the case
• The ECJ ruled that a national regulation cannot prevent a taxpayer from providing additional information during the appeal phase, even if it was not provided within the specified time frame
• However, a national regulation can allow the tax authority to end the VAT refund procedure if the taxpayer does not provide requested additional information within the prescribed time frame
• The decision to end the procedure must be considered a rejection of the refund request, and the taxpayer can appeal against it
• The case was decided by the ECJ on May 16, 2024, with reference number C-746/22.

Source: nlfiscaal.nl

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.