Judicial Costs in IVA/IRPF: Analysis of Procedural Costs and Tax Implications

• The Supreme Court establishes the time limit and conditions for the refund of VAT to non-established entities
• The STS 3926/2024 ruling confirms the denial of VAT refund to Nath S.R.L., an Italian company, for late submission
• Importance of meeting legal deadlines for VAT refund requests
• Differentiation between established and non-established taxpayers
• Non-established entities must comply with specific deadlines for VAT refund
• Presentation outside the deadline invalidates the right to refund
• EU principles of equality, non-discrimination, and equivalence are not violated by the established deadlines for VAT refund requests.

Source: audiconsultores-etlglobal.com

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.

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