- The Supreme Court applies the principles of reimbursement of surety costs to VAT refunds.
- The Supreme Court extends these principles to guarantees provided for group VAT settlements.
- A company that applied the group VAT settlement procedure presented an excess credit partially offset.
- The company requested reimbursement of the costs related to the guarantee, but the tax agency remained silent.
- The company initiated legal proceedings, and the Supreme Court ruled in favor of reimbursement.
- The Court clarified the deadline for submitting the refund request and confirmed the right to reimbursement in similar situations.
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.
