07.09.2023 ECJ: Direct refund claim of incorrectly paid VAT also toward ... Following a preliminary request from the Münster Tax Court the ECJ ruled that the recipient of supplies of goods has a direct claim towards the tax authorities for reimbursement of improperly invoiced VAT he paid to the suppliers and which has been duly transferred by the latter to the treasury, even if the recipient can no longer turn directly to his suppliers for reimbursement due to the statute of limitation as provided for by national law. Categories: European Court of JusticeKeywords: VAT refund, refund claim
22.05.2019 VAT refund: One-month period for submission of additional in ... In a French case the ECJ held that failure by a taxable person to provide additional information on the VAT refund application and to answer further questions within the one-month period provided for under Council Directive 2008/9 does not automatically lead to the forfeiture of his entitlement to a VAT refund. Categories: European Court of JusticeKeywords: VAT refund, application for VAT refund, ...
11.11.2015 Foreign business VAT refund claim form must be complete The Supreme Tax Court has confirmed the Central Tax Office’ rejection of a foreign business VAT refund claim because the form had not been completely filled out. Categories: Supreme Tax Court casesKeywords: VAT refund, foreign business
25.10.2012 No refusal of Eighth Directive refund to businesses without ... The ECJ has upheld the rights of foreign businesses to a refund of VAT borne in a member state in which they do not carry out taxable transactions. Categories: From EuropeKeywords: VAT refund, Eighth Directive, refund of ...
25.06.2012 June 30 deadline for VAT refund claims upheld The ECJ has held the June 30 deadline for foreign business to file VAT refund claims to be mandatory. Claims filed later cannot be accepted. Categories: From EuropeKeywords: VAT refund, foreign business
10.08.2011 Reverse charge VAT entitles foreign business to full input t ... The Supreme Tax Court has held that a foreign business required to file a VAT return for the year, does so for the full year. Its input tax can therefore be recovered in full. Categories: Supreme Tax Court casesKeywords: input tax, VAT refund, reverse charge
14.06.2011 VAT procedure for foreign businesses with taxable turnover i ... The finance ministry has issued a decree on the changeover procedures for a foreign business making taxable turnover in Germany for the first time. Categories: Official PronouncementsKeywords: VAT refund, foreign business, refund pro ...
