Uncategorized Philippines: Setting things straight – The treatment of denied VAT refund claims | LinkedIn 26 June 201514 views1 min read Philippines: Setting things straight – The treatment of denied VAT refund claims | LinkedIn. ES: Implications on Spanish VAT as regard the urban development of lands by a community of undivided co-oweners. See the tax ruling from the Spanish Tax Authorities. NL: Severe limitation of reduced VAT rate | Deloitte