following the ECJ case Chep Equipment Pooling NV (C-242/19), it may also be possible that businesses have to request a VAT refund in EU Member States where they hold a VAT number. Indeed, according to this ECJ case, EU Member States should not refuse the right to a VAT refund of a taxable person established on the territory of another Member State on the sole grounds that it is or it should have been registered for VAT purposes in the Member State of refund.
Source EY
See also
- CHEP-case: Can a foreign VAT reclaim be denied without domestic VAT registration?
- ECJ case C-242/19 (CHEP Equipment Pooling) – Judgment – Deemed supply of own goods; cross-border VAT refund
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