The deadline for the provision of the reimbursement request is set at 30 September 2021 , under penalty of forfeiture , as confirmed by EU jurisprudence (case C-294/11) and, at national level, by the tax authorities (resolution no.47 / E / 2000 and RM n. 320966/1985).
Following Brexit, for purchases and imports made during the year 2020 in the United Kingdom , the deadline expired on March 31, 2021 .
Source: ipsoa.it
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