Comments on ECJ C-314/22: VAT law allows Member States to set a limitation period for claiming a VAT refund

1. Right to Reduce Taxable Amount: The Court of Justice of the European Union (CJEU) states that EU VAT law allows Member States to set a limitation period for claiming a VAT refund
2. No Penalty for Diligent Taxpayers: This limitation period cannot penalize diligent taxpayers. The period should only start when the taxpayer was reasonably able to exercise their right to a reduction
3. Conditions for Reduction: National authorities cannot require advanced invoice correction or informing debtors before claiming a reduction, if the taxpayer cannot do so in good time and through no fault of their own
4. Right to Refund and Interest: A reduction in taxable amount leads to a VAT refund with default interest [4: [invalid URL removed]].
5. Default Interest Calculation: If Member State rules lack specifics on calculating interest, it starts from the date the taxpayer exercises their right to a reduction in the relevant tax return period

Source BTW jurisprudentie

See also

• C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment

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