If a company that is liable for VAT and is not established in the EU, for example, has to pay VAT in Belgium on a professional purchase, Europe foresees that it must be possible to recover that VAT. The EU member states each determine the modalities thereof, such as the time limit for applying for the VAT refund. At the end of last year, the Brussels Court of Appeal considered whether or not that period had expired in this case.
Source: lexalert.be
