- The Cologne Fiscal Court (FG Köln) has referred two questions to the EU Court of Justice regarding electronic applications in the EU VAT refund procedure for EU entrepreneurs.
- The case concerns a Polish entrepreneur who submitted a data set with only one application item but attached a table listing over 100 invoices, without providing the invoices themselves.
- The German Federal Central Tax Office (BZSt) rejected the application shortly before the deadline.
- The case is being heard at the EU General Court under case number T-880/25.
Source: datenbank.nwb.de
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.
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