- The Court of Cassation ruled on a case involving a company acting as a fiscal representative for a German company requesting an IVA refund.
- The tax agency opposed the request because the company with the credit was incorporated into another, questioning the representative’s legitimacy.
- The court decided that the fiscal representative’s request for the incorporated company does not affect the refund entitlement.
- The incorporating company assumes all rights and obligations of the incorporated one, and such irregularity does not remove the right to a tax refund.
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.
