CHEP-case: Can a foreign VAT reclaim be denied without domestic VAT registration?

Dutch title: CHEP-zaak: buitenlandse btw-teruggave niet weigeren vanwege ontbreken registratie?

English summary:

The Court of Justice (CJEU) has rendered a favorable decision for companies that reclaim VAT paid abroad. In the case of CHEP Equipment Pooling (C-242/19), the CJEU states that an EU Member State may not refuse a taxpayer from another EU Member State the right to a refund of VAT simply because that taxpayer is not in the Member State of VAT refund has been identified.
The CJEU’s conclusion is somewhat similar to that of Nidera (C-385/09). That case also concerned the question whether an entrepreneur established in another EU Member State could reclaim VAT in another EU Member State on the basis of the 8th Directive, or whether a local VAT registration had to be done for this.

Source: Less Grey – VAT4U NL (in Dutch)

For our previous post about this case (including other newsletters, please go HERE)

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