Reclaiming VAT after twenty years is really too late

• Two companies requested a refund of sales tax for deliveries made in 2000 and 2001 respectively, but their requests were rejected by the Tax Authorities because they were submitted too late.
• The companies argued that they only had a reason to object later, but the court ruled that this did not excuse their late submission.
• The objections were declared inadmissible and the companies were advised to appeal to the civil court for the ex officio decision.

Source Taxence

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