- The ECJ is considering whether businesses can be denied VAT recovery solely because their supplier’s VAT number was revoked or inactive at the time of supply.
- This issue creates uncertainty and financial risk for businesses, especially those seeking cross-border VAT refunds.
- The case (C-465/25, Matin Maier v Romania) could clarify if administrative issues on the supplier’s side should affect the buyer’s right to recover VAT.
- The ECJ has previously ruled that VAT recovery should not be denied for purely formal reasons if the supply is genuine and properly documented.
- The outcome will have significant implications for VAT refund practices across the EU.
Source: vatit.com
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