- The Cassation Court has ruled that the administrative measure to suspend VAT refunds must be motivated with specific reasons and cannot be supplemented during the process.
- The case in question involved a taxpayer who appealed against three suspensions of VAT refunds for the years 2004, 2005, and 2006, arguing that the measures lacked motivation.
- The law provides guarantees for VAT refunds, such as the provision of guarantees, and the suspension of refunds is only allowed in case of fraudulent declarations or issuance of invoices for non-existent transactions.
- The residual provision of Article 69 of RD 2440/23 also applies in this case.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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