The European Commission launched a compliance check to assess whether VAT refunds
procedures by EU Member States are in line with current EU law and case law of the European
Court of Justice. Over the next eight months, tax provisions in each Member State will be scrutinised
to ensure that refund procedures allow businesses to quickly and easily recover VAT credits both in
their own country and in other EU countries. The Commission could decide to launch
infringements procedures in cases of non-compliance with the rules.
It is apparent that some EU countries make use of time-consuming and unfair procedures to process
VAT refund claims. Such initiative of the European Commission is likely to put pressure on reluctant
authorities to follow the relevant EU regulations. Businesses which are experiencing trouble in
obtaining VAT refund in specific countries may contact us in order to draw attention of the
Commission on concrete cases.
Source: VATdesk.eu
