- Taxpayers must file a declaration to be eligible for a VAT refund for a lower excess in the three-year period
- Recent court ruling states that VAT refund can only be granted if necessary declaration is filed
- Ruling applies to situations where taxpayer has lower VAT excess but did not submit declaration
- Without declaration, taxpayer cannot claim VAT refund even if excess amount is lower
- Taxpayers need to be diligent in filing necessary declarations for VAT refunds
- Compliance with procedural requirements is crucial for obtaining VAT refunds
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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