On 22 November 2021, EU Official Gazette published clarifications on Spanish VAT deduction rules for Case No. C-294/20. The case revolves around a German established company and Spanish tax authorities. The applicant, GE Auto Service Leasing GmbH, supplies automobiles to Spanish companies under lease contracts. They submitted a VAT refund request to Spanish tax authorities relating to VAT amounts paid in the years 2005 and 2006. Spanish tax authority denied the refund, stating that the taxpayer failed to submit the proper documentation confirming the transactions. Tax authorities can disregard documents needed to justify a tax refund if they are submitted late.
Source: GVC
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