In the judgment, dated September 9, 2021 (Case-Law C-294/20), the ECJ intends to clarify the preliminary questions raised by the National Court in connection with the VAT refund procedure for non-established taxpayers borne by the company AUTO SERVICE, established in Germany, to whom said refund is denied for not duly justifying such right within the stipulated deadlines.
The matter refers to a German entity, AUTO SERVICE, which provides vehicle leasing – financial leasing – services to Spanish companies, in addition to, occasionally, engaging in the sale of second-hand vehicles in Spanish VAT territory. This entity claimed to the Spanish Tax Authorities for the VAT refund, corresponding to the years 2005 and 2006.
Source Diligens
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