VAT Credit Refund Granted Even Without Completing VR Section in Annual VAT Return

The VAT credit refund is due even if the VR section of the VAT return is not completed, as long as the credit is known to the Revenue Agency.
The ten-year prescription period applies, not the two-year forfeiture period, especially in cases of business cessation.
Both the first and second degree courts ruled in favor of the taxpayer, confirming that indicating the credit in the VAT return is sufficient proof.
The Supreme Court clarified that the VAT credit is subject to a ten-year prescription, not forfeiture.
The absence of the VR section is irrelevant if the credit is reported elsewhere in the tax return and the Revenue Agency is aware of it.

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.