PwC

Tax & Legal

Tax & Legal

ECJ: Complaint for rejection of VAT refund applications by foreign companies upheld


The European Court of Justice (ECJ) upheld an action for breach of contract brought by the EU Commission against Germany in two of three claims. Germany had violated EU law insofar as it systematically refuses to request the information missing in an application for a VAT refund of foreign taxpayers and instead immediately refuses the refund applications in such cases if such information can be provided only after the 30 September deadline. Continue reading