- Slovak company Slovenské Energetické Strojárne performed installation work in Hungary in 2020
- Requested VAT refund from Hungarian tax authorities
- Tax authorities requested additional documents within one month
- Tax refund procedure was terminated when documents were not provided on time
- European Court of Justice ruled that a national regulation cannot prevent a taxpayer from providing additional information during the appeal phase
- However, tax authorities can end the refund procedure if requested documents are not provided within the specified time frame, as long as it is considered a rejection of the refund request and can be appealed according to EU directive 2008/9/EG.
Source: btwjurisprudentie.nl
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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