VATupdate

VAT refund: One-month period for submission of additional information not a deadline

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.

Source: PWC

tax