Supreme Court: Taxpayers can request the rectification and the corresponding refund of undue income with respect to a complementary VAT self-assessment

Taxpayers can request the rectification and the corresponding refund of undue income with respect to a complementary VAT self-assessment, in which higher amounts supported have been included, presented in order to adapt to the criteria followed by the Tax Administration in a prior inspection procedure and with the aim of avoiding being penalized.

The answer to this question must be that the deduction of VAT input tax is a taxpayer’s right and not a tax option under the terms of the a right of the taxpayer, and not a tax option under the terms of Article 119.3 of the General Tax Law. Article 119.3 of the General Tax Law. Taxpayers may request the rectification and the corresponding refund of undue income with respect to a complementary VAT self-assessment, in which taxpayers can request the rectification and the corresponding refund of undue income with respect to a complementary VAT self-assessment, in which higher input tax payments have been included, submitted in order to comply with the criterion followed by the tax authorities in a previous inspection the criterion followed by the tax authorities in a previous inspection procedure and in order to avoid being sanctioned, following the procedure provided for in Articles 120.3 and 221.4 of the aforementioned Law.

Source: audiconsultores-etlglobal.com

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