- An unreadable VAT refund application due to an IT problem does not prevent the right to a refund.
- The application, even if not acquired, should still allow for the possibility of challenging a tacit rejection.
- The Court of Justice affirmed that a company cannot be denied a VAT refund solely because of a technical malfunction making the application unreadable.
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.
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