Court Delays Decision on VAT Refund Extension, Judicial Review Scope Unclear

Extension of VAT refund deadline remains undecided
Supreme Administrative Court did not issue a resolution
Uncertainty if judicial review covers previous unchallenged decisions on VAT refund extensions
Eleven decisions extended the VAT refund deadline
Errors found in decisions extending the VAT refund deadline
No complaints were filed
According to VAT law, tax authorities can extend the refund deadline if additional verification is needed
Constitutional Tribunal previously ruled the law does not inherently violate taxpayer rights
Tribunal acknowledged potential for unjustified verification leading to taxpayer harassment

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