ECJ decided in case C-80/20 (Wilo Salmson France) that EU law precludes the rejection of a VAT refund in certain period merely because this VAT became due in an earlier refund period, while a VAT invoice was issued in the later period. Refusal of a VAT refund cannot be overturned by the subsequent cancellation and reissuing of the invoices. It is important to follow the procedural requirements and stay in legal limitation periods, when submitting refund requests.
Source Grant Thornton
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