The CJEU ruled that it is not against EU law to have a time limit for submitting a claim for VAT reimbursement in cases of non-payment. However, the time limit should start from when the taxpayer could reasonably claim the reduction. If national laws do not align with this, there may be a conflict with EU law, especially if tax authorities impose conditions for reducing the taxable amount due to non-payment, and the taxpayer cannot meet those conditions without it being their fault.
Source Taxlive
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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