Comments on ECJ C-371/19: ECJ Rules Against Germany’s VAT Refund Practices

• The European Commission sued Germany for violating EU rules on VAT refunds.
• Germany refused to request missing information from foreign taxable persons, immediately rejecting their VAT refund requests.
• The Commission argued that Germany’s practice violated the principle of fiscal neutrality and the right to deduct or refund VAT.
• Germany argued that it was the taxable person’s responsibility to provide complete information.
• The ECJ ruled against Germany, stating that EU countries must request missing information before rejecting VAT refund claims.

Source: vatabout.com

See also

• C-371/19 (Commission vs. Germany) – Judgment – No rejection of input tax refund application in the absence of supporting documents

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.