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. Continue reading
Tax & Legal
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. Continue reading
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. Continue reading
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. Continue reading
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.
The finance ministry has issued a decree on the changeover procedures for a foreign business making taxable turnover in Germany for the first time.